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Registered number: 01174807 SPEEDGATE ENTERPRISES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
SPEEDGATE ENTERPRISES LIMITED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SPEEDGATE ENTERPRISES LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 You consider that the Company is exempt from an audit for the year ended 31 October 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the financial statements on pages 13 from the accounting records of the Company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements. Hedley Dunk Limited t/a Xeinadin Trinity House 3 Bullace Lane Dartford Kent DA1 1BB 15 May 2026 Page 1
SPEEDGATE ENTERPRISES LIMITED REGISTERED NUMBER: 01174807 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 1,121,663 |  | 917,252
Current assets |  |  |  |  |
Stocks |  | 671,275 |  | 626,349 |
Debtors: amounts falling due within one year | 6 | 72,342 |  | 83,051 |
Cash at bank and in hand | 7 | 488,271 |  | 707,019 |
|  | 1,231,888 |  | 1,416,419 |
Creditors: amounts falling due within one year | 8 | (640,131) |  | (497,907) |
Net current assets |  |  | 591,757 |  | 918,512
Total assets less current liabilities |  |  | 1,713,420 |  | 1,835,764
Creditors: amounts falling due after more than one year | 9 |  | (160,000) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (33,000) |  | (57,000) |
|  |  | (33,000) |  | (57,000)
Net assets |  |  | 1,520,420 |  | 1,778,764
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 12,902 |  | 15,179
Share premium account |  |  | 675,929 |  | 675,929
Capital redemption reserve |  |  | 2,277 |  | -
Profit and loss account |  |  | 829,312 |  | 1,087,656
|  |  | 1,520,420 |  | 1,778,764
Page 2
SPEEDGATE ENTERPRISES LIMITED REGISTERED NUMBER: 01174807 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ L P Hollands
Director
Date: 15 May 2026
The notes on pages 6 to 13 form part of these financial statements. Page 3
SPEEDGATE ENTERPRISES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2025
| Called up share capital | Share premium account | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 November 2024 | 15,179 | 675,929 | - | 1,087,656 | 1,778,764
Comprehensive income for the year |  |  |  |  |
Profit for the year | - | - | - | 244,156 | 244,156
Contributions by and distributions to owners |  |  |  |  |
Purchase of own shares | - | - | 2,277 | (502,500) | (500,223)
Shares cancelled during the year | (2,277) | - | - | - | (2,277)
At 31 October 2025 | 12,902 | 675,929 | 2,277 | 829,312 | 1,520,420
| The notes on pages 6 to 13 form part of these financial statements.
Page 4
SPEEDGATE ENTERPRISES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2024
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 November 2023 | 15,179 | 675,929 | 961,771 | 1,652,879
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 125,885 | 125,885
At 31 October 2024 | 15,179 | 675,929 | 1,087,656 | 1,778,764
| The notes on pages 6 to 13 form part of these financial statements.
Page 5
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The company is a members limited liability company incorporated in England and trades from its registered office, Speedgate Farm, Mussenden Lane, Fawkam, Longfield, Kent DA3 8NJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 6
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 7
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% straight line
|  |  |  | Motor vehicles | - | 25% straight line
|  |  |  | Other fixed assets | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 8
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 50 (2024 - 49).
Page 9
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 November 2024 | 485,000
| At 31 October 2025 | 485,000
| Amortisation |
| At 1 November 2024 | 485,000
| At 31 October 2025 | 485,000
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | -
Page 10
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Tangible fixed assets
|  | Freehold property | Plant & machinery | Motor vehicles | Fixtures & fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 November 2024 | 687,883 | 700,971 | 125,820 | 92,103 | 1,606,777
| Additions | 300,000 | 26,282 | - | 1,827 | 328,109
| At 31 October 2025 | 987,883 | 727,253 | 125,820 | 93,930 | 1,934,886
| Depreciation |  |  |  |  |
| At 1 November 2024 | - | 544,728 | 93,681 | 51,116 | 689,525
| Charge for the year on owned assets | - | 97,563 | 14,628 | 11,507 | 123,698
| At 31 October 2025 | - | 642,291 | 108,309 | 62,623 | 813,223
| Net book value |  |  |  |  |
| At 31 October 2025 | 987,883 | 84,962 | 17,511 | 31,307 | 1,121,663
| At 31 October 2024 | 687,883 | 156,243 | 32,139 | 40,987 | 917,252
Page 11
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 222 | 788
| Other debtors | 21,800 | 31,477
| Prepayments and accrued income | 50,320 | 50,786
|  | 72,342 | 83,051
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 488,271 | 707,019
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 433,481 | 425,108
| Corporation tax | 105,217 | 29,557
| Other taxation and social security | 92,376 | 35,162
| Other creditors | 894 | 3,395
| Accruals and deferred income | 8,163 | 4,685
|  | 640,131 | 497,907
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 160,000 | -
10. | Deferred taxation
Page 12
SPEEDGATE ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 10.Deferred taxation (continued)
|  | 2025
|  | £
| At beginning of year | (57,000)
| Charged to profit or loss | 24,000
| At end of year | (33,000)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (33,000) | (57,000)
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £136,041 (2024 - £32,940). Contributions totalling £188 (2024 - £nil) were payable to the fund at the balance sheet date
Page 13