Eyles Group Limited - Filleted accounts

Registered number

16064094

Eyles Group Limited

Filleted Accounts

30 November 2025

Eyles Group Limited
Registered number:		16064094
Balance Sheet
as at 30 November 2025

Notes			2025
£
Fixed assets
Intangible assets	3		50,000

Current assets
Debtors	4	5,100


Net current assets			5,100

Total assets less current liabilities			55,100

Creditors: amounts falling due after more than one year	5		(55,000)



Net assets			100

Capital and reserves
Called up share capital			100

Shareholder's funds			100

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr E Eyles
Director
Approved by the board on 5 August 2026

Eyles Group Limited
Notes to the Accounts
for the period from 6 November 2024 to 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025
Number

	Average number of persons employed by the company	1


3	Intangible fixed assets		£
	Goodwill:

	Cost
	Additions		50,000
	At 30 November 2025		50,000

	Amortisation
	At 30 November 2025		-

	Net book value
	At 30 November 2025		50,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Debtors	2025
£

	Other debtors	5,100


5	Creditors: amounts falling due after one year	2025
£

	Other creditors	55,000


6	Related party transactions	2025
	Eyles Trading Limited	£
	Eyles Trading Limited is a related party to the company
	At 30th November, the company owed the related party the
	following unsecured, interest free amounts which are repayable
	on demand

	Amounts due to the related party	55,000

7	Controlling party

	The director is the ultimate controlling party by virtue of his 100% ownership of the issued share capital of the company


8	Other information

	Eyles Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
	89 Chorley Road
	Swinton
	Manchester
	M27 4AA