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Registered Number: 08497112
England and Wales
Abridged Accounts
for the year ended 30 November 2025
for
XPEN LIMITED

XPEN Limited Contents Page For the year ended 30 November 2025
Balance sheet | 1
Notes to the financial statements | 2

Registered Number: 08497112 XPEN Limited Balance Sheet As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 2,700 |  | -
Tangible fixed assets | 4 | 211 |  | -
|  | 2,911 |  | -
Current assets |  |  |
Debtors |  | 107,525 |  | 18,643
Cash at bank and in hand |  | 75,589 |  | 205,555
|  | 183,114 |  | 224,198
Creditors: amount falling due within one year |  | (95,754) |  | (206,935)
Net current assets |  | 87,360 |  | 17,263
Total assets less current liabilities |  | 90,271 |  | 17,263
Provisions for liabilities |  | (40) |  | -
Net assets |  | 90,231 |  | 17,263
Capital and reserves |  |  |
Called up share capital |  | 600 |  | 3
Profit and loss account |  | 89,631 |  | 17,260
Shareholders' funds |  | 90,231 |  | 17,263
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 30 April 2026 and were signed on its behalf by:
------------------------------- MJ Barratt Director
1

XPEN Limited Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information XPEN Limited is a private company, limited by shares, registered in England and Wales, registration number 08497112, registration address 30 Adelaide Road, Bramhall, Stockport, SK7 1LT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill and domains Acquired goodwill and domains are stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives as follows:
Fixtures and Equipment | 33% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Domains |  | Total
| £ |  | £ |  | £
At 01 December 2024 | 1,381,549 |  | - |  | 1,381,549
Additions | - |  | 3,000 |  | 3,000
Disposals | - |  | - |  | -
At 30 November 2025 | 1,381,549 |  | 3,000 |  | 1,384,549
Amortisation
At 01 December 2024 | 1,381,549 |  | - |  | 1,381,549
Charge for year | - |  | 300 |  | 300
On disposals | - |  | - |  | -
At 30 November 2025 | 1,381,549 |  | 300 |  | 1,381,849
Net book values
At 30 November 2025 | - |  | 2,700 |  | 2,700
At 30 November 2024 | - |  | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Equipment |  | Total
| £ |  | £
At 01 December 2024 | 15,212 |  | 15,212
Additions | 315 |  | 315
Disposals | - |  | -
At 30 November 2025 | 15,527 |  | 15,527
Depreciation
At 01 December 2024 | 15,212 |  | 15,212
Charge for year | 104 |  | 104
On disposals | - |  | -
At 30 November 2025 | 15,316 |  | 15,316
Net book values
Closing balance as at 30 November 2025 | 211 |  | 211
Opening balance as at 01 December 2024 | - |  | -
5. | Advances and Credits MJ Barratt P Mann M Slater
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
MJ Barratt | - |  | 47,374 |  | 718 |  | 9,592 |  | - |  | - |  | 38,500
P Mann | - |  | 47,374 |  | 517 |  | 26,228 |  | - |  | - |  | 21,663
M Slater | - |  | 47,374 |  | 669 |  | 13,505 |  | - |  | - |  | 34,538
| - |  | 142,122 |  | 1,904 |  | 49,325 |  | - |  | - |  | 94,701
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
MJ Barratt | - |  | - |  | - |  | - |  | - |  | - |  | -
P Mann | - |  | - |  | - |  | - |  | - |  | - |  | -
M Slater | - |  | - |  | - |  | - |  | - |  | - |  | -
| - |  | - |  | - |  | - |  | - |  | - |  | -
6. | Controlling Parties The company is controlled by the directors.
2