Expectations Management Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10127226

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		83,533		84,533
Tangible Assets	5		1,136		165

			84,669		84,698
CURRENT ASSETS
Debtors	6	98,338		100,294
Cash at bank and in hand		73,532		94,500

		171,870		194,794
Creditors: Amounts Falling Due Within One Year	7	(495,691 )		(444,672 )

NET CURRENT ASSETS (LIABILITIES)			(323,821 )		(249,878 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(239,152 )		(165,180 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(2,270 )

NET LIABILITIES			(239,152 )		(167,450 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(239,252 )		(167,550 )

SHAREHOLDERS' FUNDS			(239,152)		(167,450)

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Expectations Management Services Limited

Balance Sheet (continued)

As At 31 December 2025

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

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

The director acknowledges his 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 P B Watson

Director

11/06/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Expectations Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10127226 . The registered office is Alum House, 5 Alum Chine Road, Westbourne, Bournemouth, Dorset, BH4 8DT.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets consist of unused timeshare weeks currently held by the company

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Computer Equipment

25% straight line

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Expectations Management Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Financial Instruments

Financial assets and financial liabilities are recognized in the company’s balance sheet when the company becomes a party to the contractual provisions of the instrument.

1. Classification:

The company classifies its financial assets into the following categories: amortized cost, fair value through profit or loss (FVTPL), or fair value through other comprehensive income (FVOCI). The classification depends on the business model for managing the financial assets and the contractual cash flow characteristics of the asset.

Initial Recognition and Measurement:

Financial assets are initially measured at transaction price (including transaction costs), except for those classified as FVTPL, which are initially measured at fair value.

Subsequent Measurement:

Amortized Cost:

Assets held for the collection of contractual cash flows and where those cash flows represent solely payments of principal and interest are measured at amortized cost using the effective interest method, less any impairment.

Fair Value:

Assets held for trading or that do not meet the criteria for amortized cost are measured at fair value, with changes in fair value recognized in the income statement.

Impairment:

The company assesses on a forward-looking basis the expected credit losses (ECL) associated with its financial assets carried at amortized cost.

Derecognition:

Financial assets are derecognized only when the contractual rights to the cash flows from the asset expire, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

2. Financial Liabilities

Classification and Measurement:

Financial liabilities, including trade payables and borrowings, are initially measured at fair value, net of transaction costs. Subsequently, they are measured at amortized cost using the effective interest method.

Derecognition:

Financial liabilities are derecognized when, and only when, the company’s obligations are discharged, canceled, or they expire.

3. Offsetting

Financial assets and financial liabilities are offset and the net amount reported in the balance sheet if there is a currently enforceable legal right to offset the recognized amounts and there is an intention to settle on a net basis, or to realize the asset and settle the liability simultaneously.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

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Expectations Management Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 January 2025	10,000	81,200	91,200

As at 31 December 2025	10,000	81,200	91,200

Amortisation
As at 1 January 2025	6,667	-	6,667
Provided during the period	1,000	-	1,000

As at 31 December 2025	7,667	-	7,667

Net Book Value
As at 31 December 2025	2,333	81,200	83,533

As at 1 January 2025	3,333	81,200	84,533

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	909
Additions	1,152

As at 31 December 2025	2,061

Depreciation
As at 1 January 2025	744
Provided during the period	181

As at 31 December 2025	925

Net Book Value
As at 31 December 2025	1,136

As at 1 January 2025	165

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Expectations Management Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	-	48,115
Amounts owed by group undertakings	4,100	4,100
Other debtors	94,238	48,079

	98,338	100,294

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	44,415	22,858
Bank loans and overdrafts	2,165	9,895
Amounts owed to group undertakings	369,111	342,811
Other creditors	78,364	66,499
Taxation and social security	1,636	2,609

	495,691	444,672

8. Creditors: Amounts Falling Due After More Than One Year

	31 December 2025	31 December 2024
	£	£
Bank loans	-	2,270

9. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

10. Financial Instruments

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