At the start of the year, the directors owed the company £32,541 (2024 - £40,855). During the year, the company made aggregate advances to the directors totaling £53,678 (2024 - £32,720), and the directors repaid the company £26,650 (2024 - £42,118). All amounts were advanced informally and interest was charged on the daily outstanding balance at the official HMRC rate. Total interest of £1,461 (2024 - £1,084) was charged by the company to the directors during the year. At the balance sheet date the directors owed the company £61,030 (2024 - 32,540) inclusive of interest.

The average number of persons, including directors, employed by the company during the year was as follows:

Xpertise Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 229 Kingsway, Cheadle, United Kingdom, SK8 1LA.

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

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true