ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 30 November 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 02974368

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 NOVEMBER 2025

	CHOICEALL LIMITED


CHOICEALL LIMITED

COMPANY INFORMATION

Director	A Miller


Registered number	02974368


Registered office	2nd Floor Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


CHOICEALL LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 7


CHOICEALL LIMITED REGISTERED NUMBER:02974368

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,040		908
			1,040		908
Current assets
Stocks		157,114		327,681
Debtors: amounts falling due within one year	5	383,795		322,117
		540,909		649,798
Creditors: amounts falling due within one year	6	(432,499)		(507,448)
Net current assets			108,410		142,350
Total assets less current liabilities			109,450		143,258
Creditors: amounts falling due after more than one year	7		-		(5,185)

Net assets			109,450		138,073

Page 1


CHOICEALL LIMITED REGISTERED NUMBER:02974368

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

		2025		2024
		£		£

Capital and reserves
Called up share capital	25,000	25,000
Profit and loss account	84,450	113,073
	109,450	138,073

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A Miller

Director

Date: 18 September 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


CHOICEALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Choiceall Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified
within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the
Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Turnover

The turnover shown in the profit and loss account represents amounts receivable for goods and services provided during the year in the normal course of business, net of trade discounts, VAT and other sales related taxes.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3


CHOICEALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings

20%

on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Work in progress

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

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial
assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans
to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 -7).

Page 4


CHOICEALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Tangible fixed assets

		Fixtures and fittings
		£
	Cost or valuation
	At 1 December 2024	47,629
	Additions	375
	At 30 November 2025	48,004
	Depreciation
	At 1 December 2024	46,721
	Charge for the year on owned assets	243
	At 30 November 2025	46,964
	Net book value
	At 30 November 2025	1,040
	At 30 November 2024	908

Page 5


CHOICEALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	212,744	126,401
Other debtors	167,732	195,716
Deferred taxation	3,319	-
	383,795	322,117

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	129,725	85,657
Other loans	5,833	10,648
Trade creditors	178,072	272,232
Corporation tax	4,392	29,786
Other creditors	26,390	22,838
Accruals and deferred income	88,087	86,287
	432,499	507,448

National Westminster Bank PLC holds fixed and floating charges in relation to a loan to Choiceall Limited, which are secured against the assets and undertakings of the company.

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Other loans	-	5,185
	-	5,185

Page 6


CHOICEALL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Not later than 1 year	3,714	10,871
Later than 1 year and not later than 5 years	-	3,714
	3,714	14,585

9.	Transactions with directors
	Included within other creditors are the following transactions with the director.

		2025	2024
		£	£

Balance outstanding at start of year	8,664	34,175
Amounts advanced	(62,640)	(95,254)
Amounts repaid	71,089	69,743
	17,113	8,664

Interest has not been charged on the loan. The loan is repayable on demand.

Page 7