REGISTERED NUMBER: 07578944 (England and Wales)

EXCELSIOR PREMIER SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R A Scandrett

REGISTERED OFFICE:

Unit 2a Plant Lane Business Park

Plant Lane

Burntwood

West Midlands

WS7 3GN

REGISTERED NUMBER:

07578944 (England and Wales)

ACCOUNTANTS:

Wallace Crooke Walsall Limited

Chartered Accountants

Wallace House

20 Birmingham Road

Walsall

West Midlands

WS1 2LT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

181,629

209,810

181,629

209,810

CURRENT ASSETS

Stocks

5,767

5,522

Debtors

6

87,987

123,071

Cash at bank and in hand

235,866

137,744

329,620

266,337

CREDITORS

Amounts falling due within one year

7

309,994

277,570

NET CURRENT ASSETS/(LIABILITIES)

19,626

(11,233

)

TOTAL ASSETS LESS CURRENT LIABILITIES

201,255

198,577

CREDITORS

Amounts falling due after more than one year

8

(29,441

)

(46,732

)

PROVISIONS FOR LIABILITIES

11

(46,674

)

(50,750

)

NET ASSETS

125,140

101,095

CAPITAL AND RESERVES

Called up share capital

12

2

2

Retained earnings

125,138

101,093

SHAREHOLDERS' FUNDS

125,140

101,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

Mr R A Scandrett - Director

1.	STATUTORY INFORMATION

Excelsior Premier Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The company's financial statements are individual entity financial statements.

The company's financial statements are presented in Sterling and all values are rounded to the nearest pound.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise agreement are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

Goodwill

agreement

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

200,000

70,000

270,000

AMORTISATION

At 1 May 2025

and 30 April 2026

200,000

70,000

270,000

NET BOOK VALUE

At 30 April 2026

-

-

-

At 30 April 2025

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

154,110

12,090

309,705

475,905

Additions

1,319

820

21,645

23,784

Disposals

-

-

(18,000

)

(18,000

)

At 30 April 2026

155,429

12,910

313,350

481,689

DEPRECIATION

At 1 May 2025

88,243

5,624

172,228

266,095

Charge for year

10,078

1,093

39,442

50,613

Eliminated on disposal

-

-

(16,648

)

(16,648

)

At 30 April 2026

98,321

6,717

195,022

300,060

NET BOOK VALUE

At 30 April 2026

57,108

6,193

118,328

181,629

At 30 April 2025

65,867

6,466

137,477

209,810

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2025

207,601

Additions

21,645

At 30 April 2026

229,246

DEPRECIATION

At 1 May 2025

93,211

Charge for year

34,009

At 30 April 2026

127,220

NET BOOK VALUE

At 30 April 2026

102,026

At 30 April 2025

114,390

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

87,987

123,071

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

834

9,840

Hire purchase contracts (see note 9)

36,533

35,647

Trade creditors

29,764

35,398

Taxation and social security

78,424

64,346

Other creditors

164,439

132,339

309,994

277,570

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

960

Hire purchase contracts (see note 9)

29,441

45,772

29,441

46,732

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

36,533

35,647

Between one and five years

29,441

45,772

65,974

81,419

Non-cancellable

operating leases

2026

2025

£

£

Within one year

23,750

-

Between one and five years

57,395

-

81,145

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

65,974

81,419

Hire purchase and finance lease agreements are secured on the assets to which they relate.

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

46,674

50,750

Deferred

tax

£

Balance at 1 May 2025

50,750

Provided during year

(4,076

)

Balance at 30 April 2026

46,674

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2