Compulsory Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08477007

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		3,886		2,633

			3,886		2,633
CURRENT ASSETS
Debtors	4	355,342		340,231
Cash at bank and in hand		80,110		19,398

		435,452		359,629
Creditors: Amounts Falling Due Within One Year	5	(167,148 )		(75,472 )

NET CURRENT ASSETS (LIABILITIES)			268,304		284,157

TOTAL ASSETS LESS CURRENT LIABILITIES			272,190		286,790

Creditors: Amounts Falling Due After More Than One Year	6		(88,748 )		(106,767 )

NET ASSETS			183,442		180,023

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			183,342		179,923

SHAREHOLDERS' FUNDS			183,442		180,023

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Compulsory Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Toumazou

Director

21/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

1.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 3 (2025: 3)

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Compulsory Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,000	5,189	6,189
Additions	-	2,678	2,678
Disposals	-	(1,192 )	(1,192 )

As at 31 March 2026	1,000	6,675	7,675

Depreciation
As at 1 April 2025	958	2,598	3,556
Provided during the period	-	1,425	1,425
Disposals	-	(1,192 )	(1,192 )

As at 31 March 2026	958	2,831	3,789

Net Book Value
As at 31 March 2026	42	3,844	3,886

As at 1 April 2025	42	2,591	2,633

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	100	100
Intercompany - Entertainment	14,253	14,783
Intercompany - No Lemons Co	293,771	306,539
Directors' loan accounts	47,218	18,809

	355,342	340,231

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	5,947	1,552
VAT	19,939	5,586
Accruals and deferred income	80,358	20,000
Directors' loan accounts	60,904	48,334

	167,148	75,472

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Compulsory Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	4,598	14,767
Other loans	84,150	92,000

	88,748	106,767

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. General Information

Compulsory Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08477007 . The registered office is C/O FMA Online Ltd, Building 3 Chiswick Business Park, 566 Chiswick High Road, Chiswick, W4 5YA.

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