REGISTERED NUMBER: 09047793 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

EXETER BUILDING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

D P Chard

D Haines

REGISTERED OFFICE:

Spurway Farm

Exminster

Devon

EX6 8AZ

REGISTERED NUMBER:

09047793 (England and Wales)

ACCOUNTANTS:

Sheppard Rockey & Williams Ltd

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

FIXED ASSETS

Tangible assets

4

1,345

1,932

CURRENT ASSETS

Stocks

41,372

54,600

Debtors

5

348,871

236,242

390,243

290,842

CREDITORS

Amounts falling due within one year

6

318,782

265,134

NET CURRENT ASSETS

71,461

25,708

TOTAL ASSETS LESS CURRENT LIABILITIES

72,806

27,640

CREDITORS

Amounts falling due after more than one year

7

-

(6,667

)

PROVISIONS FOR LIABILITIES

(80

)

(166

)

NET ASSETS

72,726

20,807

CAPITAL AND RESERVES

Called up share capital

8

400

400

Retained earnings

72,326

20,407

SHAREHOLDERS' FUNDS

72,726

20,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

D P Chard - Director

D Haines - Director

1.	STATUTORY INFORMATION

Exeter Building 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

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 equipment

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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.

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.

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

19,969

104,947

3,168

128,084

DEPRECIATION

At 1 October 2024

18,129

104,947

3,076

126,152

Charge for year

495

-

92

587

At 30 September 2025

18,624

104,947

3,168

126,739

NET BOOK VALUE

At 30 September 2025

1,345

-

-

1,345

At 30 September 2024

1,840

-

92

1,932

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

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

22,339

DEPRECIATION

At 1 October 2024

and 30 September 2025

22,339

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

183,755

110,249

Other debtors

165,116

125,993

348,871

236,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

11,270

23,070

Trade creditors

97,823

87,380

Taxation and social security

198,237

118,735

Other creditors

11,452

35,949

318,782

265,134

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

6,667

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

A Ordinary shares

£1

100

100

100

B Ordinary shares

£1

100

100

100

C Ordinary shares

£1

100

100

100

D Ordinary shares

£1

100

100

400

400

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

D P Chard

Balance outstanding at start of year

32,213

28,817

Amounts advanced

34,316

41,480

Amounts repaid

(18,009

)

(38,084

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

48,520

32,213

D Haines

Balance outstanding at start of year

40,922

40,447

Amounts advanced

50,036

50,559

Amounts repaid

(18,009

)

(50,084

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

72,949

40,922

Directors' loans are unsecured, repayable on demand and subject to interest at the official rate.