REGISTERED NUMBER: 03944729 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

XBS BUSINESS SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D N Alder

SECRETARY:

G Bygraves

REGISTERED OFFICE:

11 Monoux Road

Wootton

Bedford

Bedfordshire

MK43 9JR

REGISTERED NUMBER:

03944729 (England and Wales)

ACCOUNTANTS:

GB Accounting Solutions Limited

Bedford Technology Park

Thurleigh

Bedford

Bedfordshire

MK44 2YA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

149

199

Investment property

6

91,534

91,534

91,683

91,733

CURRENT ASSETS

Debtors

7

10,150

11,642

Cash at bank

139,234

138,592

149,384

150,234

CREDITORS

Amounts falling due within one year

8

(12,317

)

(15,572

)

NET CURRENT ASSETS

137,067

134,662

TOTAL ASSETS LESS CURRENT LIABILITIES

228,750

226,395

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

9

228,747

226,392

SHAREHOLDERS' FUNDS

228,750

226,395

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

D N Alder - Director

1.	STATUTORY INFORMATION

XBS Business Solutions 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.

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 2006, is being amortised evenly over its estimated useful life of three 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

96,000

AMORTISATION

At 1 May 2025

and 30 April 2026

96,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

840

DEPRECIATION

At 1 May 2025

641

Charge for year

50

At 30 April 2026

691

NET BOOK VALUE

At 30 April 2026

149

At 30 April 2025

199

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

91,534

NET BOOK VALUE

At 30 April 2026

91,534

At 30 April 2025

91,534

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

10,150

11,642

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

1,706

967

Taxation and social security

8,741

12,998

Other creditors

1,870

1,607

12,317

15,572

9.

RESERVES

Retained

earnings

£

At 1 May 2025

226,392

Profit for the year

20,355

Dividends

(18,000

)

At 30 April 2026

228,747

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D N Alder.