REGISTERED NUMBER: 07856652 (England and Wales)

FORMAT CONTRACTING

SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P J Cremin

SECRETARY:

Mrs J A Cremin

REGISTERED OFFICE:

Unit H

Ver House

London Road

Markyate

Hertfordshire

AL3 8JP

REGISTERED NUMBER:

07856652 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

31,582

41,287

CURRENT ASSETS

Stocks

270,423

542,653

Debtors

5

22,803

35,329

Cash at bank and in hand

3,264,609

2,596,909

3,557,835

3,174,891

CREDITORS

Amounts falling due within one year

6

202,608

234,010

NET CURRENT ASSETS

3,355,227

2,940,881

TOTAL ASSETS LESS CURRENT LIABILITIES

3,386,809

2,982,168

CREDITORS

Amounts falling due after more than one year

7

(28,406

)

(35,543

)

PROVISIONS FOR LIABILITIES

(6,064

)

(8,088

)

NET ASSETS

3,352,339

2,938,537

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

3,350,339

2,936,537

SHAREHOLDERS' FUNDS

3,352,339

2,938,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

P J Cremin - Director

1.	STATUTORY INFORMATION

Format Contracting Services Ltd 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.

Tangible fixed assets

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

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

106,104

7,300

113,404

Additions

-

1,740

1,740

At 30 November 2025

106,104

9,040

115,144

DEPRECIATION

At 1 December 2024

64,817

7,300

72,117

Charge for year

11,010

435

11,445

At 30 November 2025

75,827

7,735

83,562

NET BOOK VALUE

At 30 November 2025

30,277

1,305

31,582

At 30 November 2024

41,287

-

41,287

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

VAT

11,113

24,566

Prepayments and accrued income

11,690

10,763

22,803

35,329

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

7,137

7,137

Trade creditors

15,787

35,260

Corporation tax

7,889

-

Social security and other taxes

64,596

179,665

Pensions

631

631

Directors' current accounts

3,141

1,101

Accrued expenses

103,427

10,216

202,608

234,010

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

28,406

35,543

8.	RELATED PARTY DISCLOSURES

The company is under the control of Mr P J Cremin who is the major shareholder and managing director.