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Company No: 10986707 (England and Wales)

# FIELD & FIELD QUALITY BUILDING SERVICES LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH THE REGISTRAR

FIELD & FIELD QUALITY BUILDING SERVICES LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025

Contents

FIELD & FIELD QUALITY BUILDING SERVICES LTD

## BALANCE SHEET

AS AT 31 OCTOBER 2025
FIELD & FIELD QUALITY BUILDING SERVICES LTD

## BALANCE SHEET (continued)

AS AT 31 OCTOBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 11,000 |  | 16,500
Tangible assets | 4 | 42,820 |  | 52,360
|  | 53,820 |  | 68,860
Current assets |  |  |  |
Debtors | 5 | 131,176 |  | 137,842
Cash at bank and in hand |  | 115,012 |  | 132,204
|  | 246,188 |  | 270,046
Creditors: amounts falling due within one year | 6 | ( 134,811) |  | ( 231,549)
Net current assets |  | 111,377 |  | 38,497
Total assets less current liabilities |  | 165,197 |  | 107,357
Net assets |  | 165,197 |  | 107,357
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 165,097 |  | 107,257
Total shareholders' funds |  | 165,197 |  | 107,357

For the financial year ending 31 October 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 financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Field & Field Quality Building Services Ltd (registered number: 10986707) were approved and authorised for issue by the Board of Directors on 23 June 2026. They were signed on its behalf by:

B M Field Director |

FIELD & FIELD QUALITY BUILDING SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025
FIELD & FIELD QUALITY BUILDING SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Field & Field Quality Building Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Clifton House, Bunnian Place, Basingstoke, RG21 7JE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is [number] years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 20 % reducing balance
Computer equipment | 20 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 November 2024 | 55,000 |  | 55,000
At 31 October 2025 | 55,000 |  | 55,000
Accumulated amortisation |  |  |
At 01 November 2024 | 38,500 |  | 38,500
Charge for the financial year | 5,500 |  | 5,500
At 31 October 2025 | 44,000 |  | 44,000
Net book value |  |  |
At 31 October 2025 | 11,000 |  | 11,000
At 31 October 2024 | 16,500 |  | 16,500

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 November 2024 | 7,977 |  | 92,894 |  | 863 |  | 6,323 |  | 108,057
Additions | 3,173 |  | 0 |  | 0 |  | 523 |  | 3,696
At 31 October 2025 | 11,150 |  | 92,894 |  | 863 |  | 6,846 |  | 111,753
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 November 2024 | 5,746 |  | 44,508 |  | 693 |  | 4,750 |  | 55,697
Charge for the financial year | 720 |  | 12,115 |  | 34 |  | 367 |  | 13,236
At 31 October 2025 | 6,466 |  | 56,623 |  | 727 |  | 5,117 |  | 68,933
Net book value |  |  |  |  |  |  |  |  |
At 31 October 2025 | 4,684 |  | 36,271 |  | 136 |  | 1,729 |  | 42,820
At 31 October 2024 | 2,231 |  | 48,386 |  | 170 |  | 1,573 |  | 52,360

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 27,544 |  | 137,842
Amounts owed by directors | 102,472 |  | 0
Prepayments | 1,160 |  | 0
| 131,176 |  | 137,842

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 16,270
Trade creditors | 12,858 |  | 65,671
Amounts owed to directors | 0 |  | 416
Accruals | 3,100 |  | 0
CIS withheld | 0 |  | 22,717
Taxation and social security | 105,337 |  | 113,798
Obligations under finance leases and hire purchase contracts | 13,023 |  | 12,224
Other creditors | 493 |  | 453
| 134,811 |  | 231,549

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

During the year the company made advances to a director. The balance outstanding at the year end was £73,738 (2024: £nil). The loan is unsecured and repayable on demand, with interest charged at HMRC approved rates.