REGISTERED NUMBER: 04463562 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Tayler & Fletcher Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

EW Bagnall

AJ Cannon

JM Harvey

REGISTERED OFFICE:

London House

High Street

Bourton-on-the-Water

Cheltenham

Gloucestershire

GL54 2AP

REGISTERED NUMBER:

04463562 (England and Wales)

ACCOUNTANTS:

Tayabali Tomlin

Chartered Accountants

Kenton House

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

71,109

79,666

71,109

79,666

CURRENT ASSETS

Debtors

6

319,415

252,765

Cash at bank and in hand

221,384

347,833

540,799

600,598

CREDITORS

Amounts falling due within one year

7

323,532

351,719

NET CURRENT ASSETS

217,267

248,879

TOTAL ASSETS LESS CURRENT LIABILITIES

288,376

328,545

PROVISIONS FOR LIABILITIES

10,167

12,007

NET ASSETS

278,209

316,538

CAPITAL AND RESERVES

Called up share capital

3

3

Capital redemption reserve

1

1

Retained earnings

278,205

316,534

SHAREHOLDERS' FUNDS

278,209

316,538

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

EW Bagnall - Director

1.	STATUTORY INFORMATION

Tayler & Fletcher 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 represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of four 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.

Improvements to property

-

Over the period of the lease

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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 29 (2024 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

595,570

AMORTISATION

At 1 November 2024

and 31 October 2025

595,570

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 November 2024

36,935

3,170

49,735

Additions

-

4,095

719

At 31 October 2025

36,935

7,265

50,454

DEPRECIATION

At 1 November 2024

7,388

1,360

41,683

Charge for year

1,847

1,825

1,754

At 31 October 2025

9,235

3,185

43,437

NET BOOK VALUE

At 31 October 2025

27,700

4,080

7,017

At 31 October 2024

29,547

1,810

8,052

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

42,256

183,581

315,677

Additions

-

12,282

17,096

At 31 October 2025

42,256

195,863

332,773

DEPRECIATION

At 1 November 2024

22,594

162,986

236,011

Charge for year

7,285

12,942

25,653

At 31 October 2025

29,879

175,928

261,664

NET BOOK VALUE

At 31 October 2025

12,377

19,935

71,109

At 31 October 2024

19,662

20,595

79,666

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

136,228

145,492

Other debtors

183,187

107,273

319,415

252,765

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

60,708

73,096

Taxation and social security

199,123

189,731

Other creditors

63,701

88,892

323,532

351,719

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

89,000

73,000

Between one and five years

253,000

252,000

In more than five years

10,000

30,417

352,000

355,417

9.	RELATED PARTY DISCLOSURES