Ingle & Company Limited

Ingle & Company Limited Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle and company limited 30 November 2025 .................................................... Ingle and company limited 339 Two Mile Hill Road Kingswood Bristol BS15 1AN 24 August 2026 2

Ingle & Company Limited
Accountants' Report
For the year ended 30 November 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle and company limited
30 November 2025

....................................................

Ingle and company limited
339 Two Mile Hill Road
Kingswood
Bristol
BS15 1AN
24 August 2026

Ingle & Company Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	59,294	69,034
Tangible fixed assets	4	62,934	62,030
		122,228	131,064
Current assets
Stocks	5	3,572	7,244
Debtors	6	51,692	47,630
Cash at bank and in hand		110,958	156,735
		166,222	211,609
Creditors: amount falling due within one year	7	(165,532)	(175,077)
Net current assets		690	36,532

Total assets less current liabilities		122,918	167,596
Creditors: amount falling due after more than one year	8	0	(10,609)
Net assets		122,918	156,987

Capital and reserves
Called up share capital		4	4
Profit and loss account		122,914	156,983
Shareholders' funds		122,918	156,987

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 24 August 2026 and were signed on its behalf by:

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Mark Bannister
Director

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Kerry Rust
Director

Ingle & Company Limited
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

Ingle & Company Limited is a private company, limited by shares, registered in , registration number 04007437, registration address 339 Two Mile Hill Road, Kingswood, Bristol, BS15 1AN.

The presentation currency is £ sterling.

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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 25 years.

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:

Land and Buildings	0 Reducing Balance
Computer Equipment	25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 7).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 December 2024	224,794	224,794
Additions	-	-
Disposals	-	-
At 30 November 2025	224,794	224,794
Amortisation
At 01 December 2024	155,760	155,760
Charge for year	9,740	9,740
On disposals	-	-
At 30 November 2025	165,500	165,500
Net book values
At 30 November 2025	59,294	59,294
At 30 November 2024	69,034	69,034

Tangible fixed assets

Cost or valuation	Land and Buildings	Computer Equipment	Total
	£	£	£
At 01 December 2024	51,245	112,377	163,622
Additions	-	4,800	4,800
Disposals	-	-	-
At 30 November 2025	51,245	117,177	168,422
Depreciation
At 01 December 2024	-	101,592	101,592
Charge for year	-	3,896	3,896
On disposals	-	-	-
At 30 November 2025	-	105,488	105,488
Net book values
Closing balance as at 30 November 2025	51,245	11,689	62,934
Opening balance as at 01 December 2024	51,245	10,785	62,030

Stocks

	2025 £		2024 £
Stocks	3,572		7,244
	3,572		7,244

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	51,601	45,871
Provision for Doubtful Debts	(4,646)	(2,978)
Directors' Current Accounts	4,737	4,737
	51,692	47,630

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,823	2,044
Bank Loans & Overdrafts (Secured)	9,084	6,829
Corporation Tax	46,001	42,978
PAYE & Social Security	4,540	3,814
Accrued Expenses	500	500
Other Creditors	69,450	84,531
VAT	34,134	34,381
	165,532	175,077

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	0		10,609
	0		10,609

Registered Number: 04007437

INGLE & COMPANY LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 December 2024 End date: 30 November 2025