Company registration number 01867707 (England and Wales)
RADIO TAXIS (SOUTHAMPTON) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RADIO TAXIS (SOUTHAMPTON) LIMITED
COMPANY INFORMATION
Directors
B Doyle
A L Ireland
K J Leggett
S A May
T Odell
P Smith
C A Fry
Secretary
C A Fry
Company number
01867707
Registered office
Surety House
Old Redbridge Road
Southampton
SO15 0NE
Accountants
Magenta Accounts Limited
2a Poles Copse
Poles Lane
Otterbourne
Hampshire
SO21 2DZ
RADIO TAXIS (SOUTHAMPTON) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 10
RADIO TAXIS (SOUTHAMPTON) LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF RADIO TAXIS (SOUTHAMPTON) LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Radio Taxis (Southampton) Limited for the year ended 30 November 2025 which comprise, the balance sheet, the statement of changes in equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the b oard of d irectors of Radio Taxis (Southampton) Limited, as a body, in accordance with the terms of our engagement letter dated 12 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Radio Taxis (Southampton) Limited and state those matters that we have agreed to state to the b oard of d irectors of Radio Taxis (Southampton) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Radio Taxis (Southampton) Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Radio Taxis (Southampton) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Radio Taxis (Southampton) Limited. You consider that Radio Taxis (Southampton) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Radio Taxis (Southampton) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Magenta Accounts Limited
Chartered Certified Accountants
2a Poles Copse
Poles Lane
Otterbourne
Hampshire
SO21 2DZ
10 July 2026
RADIO TAXIS (SOUTHAMPTON) LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
419,377
66,839
Tangible assets
4
772,907
561,831
Investments
5
2
2
1,192,286
628,672
Current assets
Stocks
5,542
5,542
Debtors
7
824,650
896,373
Cash at bank and in hand
256,997
264,252
1,087,189
1,166,167
Creditors: amounts falling due within one year
8
(1,058,594)
(903,430)
Net current assets
28,595
262,737
Total assets less current liabilities
1,220,881
891,409
Creditors: amounts falling due after more than one year
9
(313,181)
(169,955)
Net assets
907,700
721,454
Capital and reserves
Called up share capital
10
7,000
8,200
Share premium account
208,500
208,500
Revaluation reserve
253,410
71,910
Capital redemption reserve
7,949
6,749
Profit and loss reserves
430,841
426,095
Total equity
907,700
721,454
RADIO TAXIS (SOUTHAMPTON) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 3 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

The financial statements were approved by the board of directors and authorised for issue on 9 July 2026 and are signed on its behalf by:
S A May
Director
Company registration number 01867707 (England and Wales)
RADIO TAXIS (SOUTHAMPTON) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
Share capital
Share premium account
Revaluation reserve
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
£
Balance at 1 December 2023
8,600
208,500
101,910
6,349
331,027
656,386
Year ended 30 November 2024:
Profit
-
-
-
-
124,068
124,068
Other comprehensive income:
Revaluation of tangible fixed assets
-
-
(30,000)
-
-
(30,000)
Total comprehensive income
-
-
(30,000)
-
124,068
94,068
Own shares acquired
-
-
-
-
(29,000)
(29,000)
Redemption of shares
10
(400)
-
0
-
400
-
0
-
0
Balance at 30 November 2024
8,200
208,500
71,910
6,749
426,095
721,454
Year ended 30 November 2025:
Profit
-
-
-
-
92,341
92,341
Other comprehensive income:
Revaluation of tangible fixed assets
-
-
181,500
-
-
181,500
Total comprehensive income
-
-
181,500
-
92,341
273,841
Own shares acquired
-
-
-
-
(87,596)
(87,596)
Redemption of shares
10
(1,200)
-
0
-
1,200
-
0
-
0
Balance at 30 November 2025
7,000
208,500
253,410
7,949
430,841
907,700
RADIO TAXIS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
1
Accounting policies
Company information

Radio Taxis (Southampton) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Surety House, Old Redbridge Road, Southampton, SO15 0NE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
10% on Cost
Goodwill
10% on Cost
RADIO TAXIS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on Cost
Computer Equipment
25% on Cost
Motor Vehicles
25% on Cost
Fixtures and Fittings
25% on reducing balance

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.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

RADIO TAXIS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.10
Taxation

The tax expense represents the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
38
40
RADIO TAXIS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 8 -
3
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 December 2024
70,000
1,843
71,843
Additions
382,446
5,551
387,997
At 30 November 2025
452,446
7,394
459,840
Amortisation and impairment
At 1 December 2024
4,083
921
5,004
Amortisation charged for the year
35,275
184
35,459
At 30 November 2025
39,358
1,105
40,463
Carrying amount
At 30 November 2025
413,088
6,289
419,377
At 30 November 2024
65,917
922
66,839
4
Tangible fixed assets
Land and Buildings
Plant and equipment
Computer Equipment
Motor Vehicles
Fixtures and Fittings
Total
£
£
£
£
£
£
Cost or valuation
At 1 December 2024
400,000
53,213
64,013
24,994
270,256
812,476
Additions
-
0
-
0
-
0
-
0
100,700
100,700
Disposals
-
0
-
0
-
0
-
0
(37,208)
(37,208)
Revaluation
181,500
-
0
-
0
-
0
-
0
181,500
At 30 November 2025
581,500
53,213
64,013
24,994
333,748
1,057,468
Depreciation and impairment
At 1 December 2024
-
0
42,682
52,947
20,570
134,446
250,645
Depreciation charged in the year
-
0
2,107
2,626
1,106
48,806
54,645
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(20,729)
(20,729)
At 30 November 2025
-
0
44,789
55,573
21,676
162,523
284,561
Carrying amount
At 30 November 2025
581,500
8,424
8,440
3,318
171,225
772,907
At 30 November 2024
400,000
10,531
11,066
4,424
135,810
561,831

Land and buildings with a carrying amount of £581,500 were revalued at the year end date to the agreed sales price which completed after the year end.

RADIO TAXIS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
4
Tangible fixed assets
(Continued)
- 9 -

The Freehold property is carried at valuation. If this were measured using the cost model, the carrying amount would be £328,090.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
2
2
6
Subsidiaries

Details of the company's subsidiaries at 30 November 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Taxi Shack Ltd
Surety House
Ordinary Shares
100.00
Radio Taxis Ltd
Surety House
Ordinary Shares
100.00
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Taxi Shack Ltd
(1,990)
0
-
0
Radio Taxis Ltd
16,234
-
0
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
686,478
664,472
Other debtors
138,172
231,901
824,650
896,373
RADIO TAXIS (SOUTHAMPTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 10 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
226,777
47,639
Obligations under finance leases
51,640
41,198
Trade creditors
203,259
120,919
Amounts owed to group undertakings
7,248
91,192
Corporation tax
38,683
96,320
Other taxation and social security
282,364
298,165
Other creditors
190,770
76,190
Accruals and deferred income
57,853
131,807
1,058,594
903,430

Creditors include bank loans and net obligations under finance lease contracts which are partly secured of £84,196. (2024 - £78,616). The bank loan is secured on the freehold property, and the finance lease contracts are secured on the assets to which they relate.

9
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
96,612
143,210
Obligations under finance leases
75,944
26,745
Other creditors
140,625
-
0
313,181
169,955
Creditors which fall due after five years are payable as follows:
Payable by instalments
9,603
29,813

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £172,556 (2024-£157,175).

Creditors include bank loans repayable by instalments of £9,603, (2024 - £29,813) due after more than five years.

10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
4,400
5,600
4,400
5,600
Ordinary B of £1 each
2,600
2,600
2,600
2,600
7,000
8,200
7,000
8,200
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