REGISTERED NUMBER: 08719604 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

COMPASS COMPLETE SOLUTIONS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

475,539

436,834

CURRENT ASSETS

Stocks

145,362

159,621

Debtors

5

658,568

473,294

Investments

6

42,296

57,317

Cash at bank

781,460

450,415

1,627,686

1,140,647

CREDITORS

Amounts falling due within one year

7

742,542

511,339

NET CURRENT ASSETS

885,144

629,308

TOTAL ASSETS LESS CURRENT LIABILITIES

1,360,683

1,066,142

CREDITORS

Amounts falling due after more than one year

8

-

(459

)

PROVISIONS FOR LIABILITIES

(118,885

)

(109,209

)

NET ASSETS

1,241,798

956,474

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,240,798

955,474

SHAREHOLDERS' FUNDS

1,241,798

956,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

Mr N J Copeland - Director

1.	STATUTORY INFORMATION

Compass Complete Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08719604

Registered office:

New Inn

Newcastle Road

Betchton

Sandbach

Cheshire

CW11 2TG

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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 22 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

17,137

31,548

664,927

12,471

726,083

Additions

-

108

250,911

4,439

255,458

Disposals

-

-

(245,120

)

-

(245,120

)

At 31 March 2026

17,137

31,656

670,718

16,910

736,421

DEPRECIATION

At 1 April 2025

10,689

25,624

245,590

7,346

289,249

Charge for year

1,612

1,388

117,647

1,442

122,089

Eliminated on disposal

-

-

(150,456

)

-

(150,456

)

At 31 March 2026

12,301

27,012

212,781

8,788

260,882

NET BOOK VALUE

At 31 March 2026

4,836

4,644

457,937

8,122

475,539

At 31 March 2025

6,448

5,924

419,337

5,125

436,834

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

Motor

vehicles

£

COST

At 1 April 2025

113,799

Additions

34,990

Transfer to ownership

(74,819

)

At 31 March 2026

73,970

DEPRECIATION

At 1 April 2025

60,561

Charge for year

12,007

Transfer to ownership

(45,317

)

At 31 March 2026

27,251

NET BOOK VALUE

At 31 March 2026

46,719

At 31 March 2025

53,238

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

646,889

452,177

Amounts owed by related party

6,711

12,432

Other debtors

4,968

8,685

658,568

473,294

6.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Unlisted investments

42,296

57,317

The value of the current asset investments as at 9 June 2026 was £33,118.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

13,084

Hire purchase contracts (see note 9)

2,558

9,444

Trade creditors

257,922

262,271

Taxation and social security

252,316

103,271

Other creditors

229,746

123,269

742,542

511,339

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 9)

-

459

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

2,558

9,444

Between one and five years

-

459

2,558

9,903

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

6,413

12,972

Between one and five years

7,481

-

13,894

12,972

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

2,558

9,903

Hire purchase liabilities are secured on assets to which they relate.

11.	RELATED PARTY DISCLOSURES

31.03.26

31.03.25

£

£

Compass Fire Solutions LLP

6,711

12,432

At the year end date, the company was owed £6,711 (2025 - £12,432) from its related party, the company is under common control and the amount is currently shown in debtors - amounts falling due within one year.