Xfurth Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04388978

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		36,441		48,811

			36,441		48,811
CURRENT ASSETS
Stocks	5	130,073		159,795
Debtors	6	116,531		168,637
Cash at bank and in hand		266,258		282,807

		512,862		611,239
Creditors: Amounts Falling Due Within One Year	7	(64,432 )		(106,994 )

NET CURRENT ASSETS (LIABILITIES)			448,430		504,245

TOTAL ASSETS LESS CURRENT LIABILITIES			484,871		553,056

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(6,924 )		(9,274 )

NET ASSETS			477,947		543,782

CAPITAL AND RESERVES
Called up share capital	9		3,162		3,162
Capital redemption reserve			1,838		1,838
Profit and Loss Account			472,947		538,782

SHAREHOLDERS' FUNDS			477,947		543,782

Page 1

Page 2

Xfurth Ltd.

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Colin David Coles

Director

13th May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Xfurth Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04388978 . The registered office is Unit 4 Firbank Industrial Estate, Dallow Road, Luton, Bedfordshire, LU1 1TW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance method
Fixtures & Fittings	25% Reducing balance method
Computer Equipment	25% Reducing balance method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

Page 3

Page 4

Xfurth Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	160,045	1,075	51,465	212,585
Disposals	(2,000 )	-	(8,803 )	(10,803 )

As at 31 August 2025	158,045	1,075	42,662	201,782

Depreciation
As at 1 September 2024	117,379	1,073	45,322	163,774
Provided during the period	10,666	1	1,536	12,203
Disposals	(1,996 )	-	(8,640 )	(10,636 )

As at 31 August 2025	126,049	1,074	38,218	165,341

Net Book Value
As at 31 August 2025	31,996	1	4,444	36,441

As at 1 September 2024	42,666	2	6,143	48,811

5. Stocks

	2025	2024
	£	£
Stock	130,073	159,795

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	98,150	138,426
Prepayments and accrued income	13,798	17,209
Other debtors	4,583	4,583
Corporation tax recoverable assets	-	8,419

	116,531	168,637

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	20,931	38,434
Other taxes and social security	940	1,824
VAT	4,516	15,984
Other creditors	37,380	36,326
Accruals and deferred income	665	14,426

	64,432	106,994

Page 4

Page 5

Xfurth Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	6,924	9,274

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2,962 Ordinary Shares of £ 1.000 each	2,962	2,962
100 Ordinary A shares of £ 1.000 each	100	100
100 Ordinary B shares of £ 1.000 each	100	100

	3,162	3,162

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	3,140	4,705
Later than one year and not later than five years	72	3,212

	3,212	7,917

11. Pension Commitments

The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £353 (2024: £603) were due to the fund. They are included in Other Creditors.

12. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Paul Edward O'Neill	46,000	41,850
Mr Colin David Coles	39,341	34,773

13. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	85,341	76,623