Company Registration No. 12592153 (England and Wales)
Compass Business Broker Ltd
Unaudited accounts
for the year ended 30 April 2026
Compass Business Broker Ltd
Unaudited accounts
Contents
Compass Business Broker Ltd
Company Information
for the year ended 30 April 2026
Company Number
12592153 (England and Wales)
Registered Office
Elm House, 10 Fountain Court
New Leaze
Bradley Stoke, Bristol
BS32 4LA
United Kingdom
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Compass Business Broker Ltd
for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Compass Business Broker Ltd for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
25 June 2026
Compass Business Broker Ltd
Statement of financial position
as at 30 April 2026
Cash at bank and in hand
8,417
1,070
Creditors: amounts falling due within one year
(12,333)
(9,731)
Net current assets/(liabilities)
13
(4,665)
Called up share capital
1
1
Profit and loss account
12
1
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 June 2026 and were signed on its behalf by
Kevin Hammon
Director
Company Registration No. 12592153
Compass Business Broker Ltd
Notes to the Accounts
for the year ended 30 April 2026
Compass Business Broker Ltd is a private company, limited by shares, registered in England and Wales, registration number 12592153. The registered office is Elm House, 10 Fountain Court, New Leaze, Bradley Stoke, Bristol, BS32 4LA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Intangible fixed assets relates to franchise fees & are written off over 5 years
4
Intangible fixed assets
Other
Compass Business Broker Ltd
Notes to the Accounts
for the year ended 30 April 2026
Amounts falling due within one year
Amounts falling due after more than one year
Amounts due from group undertakings etc.
500
-
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
863
-
Taxes and social security
8,146
2,027
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).