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Company Registration No. 09440321 (England and Wales)
Babcock Probate & Tax Services Limited Unaudited accounts for the year ended 28 February 2026
Babcock Probate & Tax Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Babcock Probate & Tax Services Limited Company Information for the year ended 28 February 2026
Director
Mrs V M Evans
Company Number
09440321 (England and Wales)
Registered Office
The Florins 8 Lulworth Close Hayling Island Hampshire PO11 0NY United Kingdom
Accountants
Babcock Tax & Accountancy Services Ltd The Florins, 8 Lulworth Close Hayling Island Hampshire PO11 0NY
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Babcock Probate & Tax Services Limited Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
4
6
Current assets
Inventories
-
445
Debtors
5
50,813
46,439
Cash at bank and in hand
60,020
137,363
110,833
184,247
Creditors: amounts falling due within one year
6
(66,562)
(144,095)
Net current assets
44,271
40,152
Net assets
44,275
40,158
Capital and reserves
Called up share capital
100
100
Profit and loss account
44,175
40,058
Shareholders' funds
44,275
40,158
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 July 2026 and were signed on its behalf by
Mrs V M Evans Director Company Registration No. 09440321
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Babcock Probate & Tax Services Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Babcock Probate & Tax Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09440321. The registered office is The Florins, 8 Lulworth Close, Hayling Island, Hampshire, PO11 0NY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Taxation
Taxation for the year compromises 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Computer Equipment: 33% on Cost
Stocks
Work in progress is valued at the lower of cost or net realisable value. Cost is calculated using the first in, first out method and includes all purchase, and handling cost in bringing stocks to their present location and condition.
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Babcock Probate & Tax Services Limited Notes to the Accounts for the year ended 28 February 2026
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 March 2025
351
At 28 February 2026
351
Depreciation
At 1 March 2025
345
Charge for the year
2
At 28 February 2026
347
Net book value
At 28 February 2026
4
At 28 February 2025
6
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
8,484
7,675
Other debtors
42,329
38,764
50,813
46,439
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
8,707
9,048
Other creditors
57,665
134,687
Loans from directors
-
210
Accruals
190
150
66,562
144,095
7
Controlling party
The ultimate controlling party is Mrs Vicky M Evans
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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