REGISTERED NUMBER: 01505909 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31st October 2025

for

Expresser Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

Deborah Louise Trigg

Jacqueline Anne Mannion

Philip James Wildin

SECRETARY:

Deborah Louise Trigg

REGISTERED OFFICE:

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

REGISTERED NUMBER:

01505909 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

101,965

115,278

Investment property

5

1,423,557

1,423,557

1,525,522

1,538,835

CURRENT ASSETS

Debtors

6

-

25,922

Cash at bank

68

108

68

26,030

CREDITORS

Amounts falling due within one year

7

720,945

694,407

NET CURRENT LIABILITIES

(720,877

)

(668,377

)

TOTAL ASSETS LESS CURRENT LIABILITIES

804,645

870,458

CREDITORS

Amounts falling due after more than one year

8

-

(6,956

)

PROVISIONS FOR LIABILITIES

11

(17,470

)

(20,550

)

NET ASSETS

787,175

842,952

CAPITAL AND RESERVES

Called up share capital

12

200

200

Revaluation reserve

13

175,397

175,397

Retained earnings

13

611,578

667,355

SHAREHOLDERS' FUNDS

787,175

842,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 and authorised for issue by the Board of Directors and authorised for issue on 31st July 2026 and were signed on its behalf by:

Deborah Louise Trigg - Director

1.	STATUTORY INFORMATION

Expresser 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 as modified by the revaluation of certain assets.

Turnover

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

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

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st November 2024

77,583

108,589

48,500

234,672

Additions

-

6,000

-

6,000

At 31st October 2025

77,583

114,589

48,500

240,672

DEPRECIATION

At 1st November 2024

32,653

50,712

31,871

115,236

Charge for year

6,739

12,575

4,157

23,471

At 31st October 2025

39,392

63,287

36,028

138,707

NET BOOK VALUE

At 31st October 2025

38,191

51,302

12,472

101,965

At 31st October 2024

44,930

57,877

16,629

119,436

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

and 31st October 2025

1,423,557

NET BOOK VALUE

At 31st October 2025

1,423,557

At 31st October 2024

1,423,557

Fair value at 31st October 2025 is represented by:

£

Valuation in 2016

175,397

Cost

1,248,160

1,423,557

If investment properties had not been revalued it would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

1,248,160

1,248,160

investment property was valued on an open market basis on 31st October 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

VAT

-

983

Debtors & Prepayments

-

24,939

-

25,922

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts (see note 9)

7,350

8,333

Trade creditors

12,821

-

Tax

40,800

48,758

VAT

8,137

-

Directors' current accounts

18,591

-

Creditors and Accrued expenses

633,246

637,316

720,945

694,407

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans (see note 9)

-

6,956

9.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due within one year or on demand:

Bank loans

7,350

8,333

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

6,956

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loans

7,350

15,289

11.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

17,470

20,550

Deferred

tax

£

Balance at 1st November 2024

20,550

Credit to Income Statement during year

(3,080

)

Balance at 31st October 2025

17,470

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

1

100

100

34

A Ordinary

£1

34

34

33

B Ordinary

£1

33

33

33

C Ordinary

£1

33

33

200

200

13.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1st November 2024

668,256

175,397

843,653

Profit for the year

42,322

42,322

Dividends

(99,000

)

(99,000

)

At 31st October 2025

611,578

175,397

786,975

14.	RELATED PARTY DISCLOSURES

During the year, total dividends of £99,000 (2024 - £99,000) were paid to the directors .

Each director received £33,000.

15.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Expresser Limited for the year ended 31st October 2025 which comprise the Income Statement, Balance Sheet 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 accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Expresser Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Expresser Limited and state those matters that we have agreed to state to the Board of Directors of Expresser Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Expresser 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 Expresser Limited. You consider that Expresser 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 Expresser 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 financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 31st July 2026