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Registered Number: 09740966
England and Wales
HERBS RURAL COMMUNITY BROADBAND LTD
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

HERBS Rural Community Broadband Ltd Contents Page For the year ended 30 November 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

HERBS Rural Community Broadband Ltd Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 0 |  | 3,801
|  | 0 |  | 3,801
Current assets |  |  |
Debtors | 4 | 31,127 |  | 31,127
Cash at bank and in hand |  | 1,216 |  | 1,613
|  | 32,343 |  | 32,740
Creditors: amount falling due within one year | 5 | (6,899) |  | (2,526)
Net current assets |  | 25,444 |  | 30,214
Total assets less current liabilities |  | 25,444 |  | 34,015
Net assets |  | 25,444 |  | 34,015
Capital and reserves |  |  |
Called up share capital |  | 60,000 |  | 60,000
Profit and loss account |  | (34,556) |  | (25,985)
Shareholders' funds |  | 25,444 |  | 34,015
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 21 August 2026 and were signed by:
------------------------------- Richard Horsfall Director
1

HERBS Rural Community Broadband Ltd Notes to the Financial Statements For the year ended 30 November 2025
General Information HERBS Rural Community Broadband Ltd is a private company, limited by shares, registered in England and Wales, registration number 09740966, registration address 40 Melton Road (First Floor), Oakham, Rutland, LE15 6AY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Customer Installation | 33% Straight Line
Masts | 10% Straight Line
Network Equipment | 20% Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Customer Installation |  | Masts |  | Network Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 December 2024 | 39,678 |  | 38,024 |  | 43,853 |  | 121,555
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 30 November 2025 | 39,678 |  | 38,024 |  | 43,853 |  | 121,555
Depreciation
At 01 December 2024 | 39,678 |  | 34,223 |  | 43,853 |  | 117,754
Charge for year | - |  | 3,801 |  | - |  | 3,801
On disposals | - |  | - |  | - |  | -
At 30 November 2025 | 39,678 |  | 38,024 |  | 43,853 |  | 121,555
Net book values
Closing balance as at 30 November 2025 | - |  | - |  | - |  | -
Opening balance as at 01 December 2024 | - |  | 3,801 |  | - |  | 3,801
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 31,127 |  | 31,127
| 31,127 |  | 31,127
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Taxation and Social Security | 2,668 |  | 788
Other Creditors | 4,231 |  | 1,738
| 6,899 |  | 2,526
2