REGISTERED NUMBER: 04957476 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

NEXT2BUY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Sayers

M G Sayers

SECRETARY:

Mrs L Sayers

REGISTERED OFFICE:

Verdemar House

230 Park View

Whitley Bay

Tyne and Wear

NE26 3QR

REGISTERED NUMBER:

04957476 (England and Wales)

ACCOUNTANTS:

T O'Sullivan Limited

Verdemar House

230 Park View

Whitley Bay

Tyne and Wear

NE26 3QR

FIXED ASSETS

Tangible assets

4

36,264

40,316

CURRENT ASSETS

Debtors

32,797

35,346

Cash at bank and in hand

279,196

187,925

311,993

223,271

CREDITORS

Amounts falling due within one year

88,706

51,538

NET CURRENT ASSETS

223,287

171,733

TOTAL ASSETS LESS CURRENT LIABILITIES

259,551

212,049

PROVISIONS FOR LIABILITIES

5

3,380

4,957

NET ASSETS

256,171

207,092

CAPITAL AND RESERVES

Called up share capital

6

50

50

Capital redemption reserve

50

50

Retained earnings

256,071

206,992

SHAREHOLDERS' FUNDS

256,171

207,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mrs L Sayers - Director

1.	STATUTORY INFORMATION

next2buy Limited 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 represents net invoiced fees, excluding value added tax.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.

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 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

117,654

Additions

1,562

At 30 April 2026

119,216

DEPRECIATION

At 1 May 2025

77,338

Charge for year

5,614

At 30 April 2026

82,952

NET BOOK VALUE

At 30 April 2026

36,264

At 30 April 2025

40,316

5.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

3,380

4,957

Deferred

tax

£

Balance at 1 May 2025

4,957

Provided during year

(1,577

)

Adjustment for period

Balance at 30 April 2026

3,380

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

50

50