REGISTERED NUMBER: 05695937 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BEYONDLY GLOBAL LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

5

Report of the Independent Auditors

7

Income Statement

10

Other Comprehensive Income

11

Balance Sheet

12

Statement of Changes in Equity

13

Cash Flow Statement

14

Notes to the Cash Flow Statement

15

Notes to the Financial Statements

16

DIRECTORS:

Iain Robert Liddell

Jessica Anne Aldersley

Oksana Rigby

Alexander Walker Hilton

SECRETARY:

Nick Brooks

REGISTERED OFFICE:

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

REGISTERED NUMBER:

05695937 (England and Wales)

AUDITORS:

Wallwork Nelson & Johnson

Chartered Accountants & Statutory Auditors

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

General Review

During the year ended 31 March 2026, the principal activities of the Company continued to be centred around environmental compliance, data management and sustainability consultancy services. The business remained committed to operating as a business for good, with all strategic and operational decision making underpinned by the principles of B Corp.

The year represented a period of consolidation and preparation within a rapidly evolving legislative and regulatory landscape. Following the introduction of extended producer responsibility (EPR) for packaging, the Company focused on supporting customers through heightened complexity while continuing to invest in systems, people and policy capability to ensure resilience and scalability.

Total revenues for the year increased to approximately £47.1m (FY25: £40.8m), primarily driven by growth across Compliance Services, including Packaging, WEEE and Batteries compliance. Gross profit for the year increased to £9.0m, reflecting improved margin performance despite ongoing volatility within PRN related markets. The Company reported a net profit of £3.9m for the year (FY25: £4.9m), reflecting a deliberate strategy of increased investment ahead of ongoing regulatory change.

The balance sheet remains strong, with the Company maintaining a positive net asset position at the year end.

Legislative and Regulatory Environment

FY26 was characterised by continued and anticipated reform across the UK and European producer responsibility landscape, which has had a material influence on both service delivery and new service development.

The Packaging Extended Producer Responsibility (pEPR) regulations, which became legally effective in January 2024, continued to place significant operational and data reporting demands on producers during the year. This resulted in sustained demand for packaging compliance support, data validation services and technical advisory input. Alongside this, further work progressed across government and industry to establish a Producer Responsibility Organisation (PRO), with appointment confirmed in April 2026. The Company continued to develop its systems, processes and advisory capability in readiness for these changes.

Within WEEE compliance, the UK Government confirmed reforms including the introduction of new obligations for online marketplaces and a new product category for vapes, taking effect from the 2026 compliance year. The Company supported customers in understanding the future implications of these reforms while continuing to innovate data and compliance services.

Reform to the Batteries and Accumulators Regulations remained delayed during the year, with consultation expected in the forthcoming period. However, ongoing policy engagement and market activity continued to drive demand for batteries compliance services and forward looking advisory support.

At a European level, the proposed Packaging and Packaging Waste Regulation (PPWR) progressed through the legislative process. While PPWR will not take immediate effect in the UK, it has increased demand from multinational clients seeking guidance on alignment, data readiness and long term compliance strategy.

These legislative developments have directly informed the Company's service roadmap, with continued enhancement of compliance, data management and consultancy offerings to ensure customers are well positioned for future change.

Strategy and Business Development

Further work was undertaken during the year to develop and refine the organisational strategy. This included the creation of service specific growth plans across compliance, data solutions and consultancy services, with a clear focus on scalability, customer outcomes and long term sustainability.

The appointment of Alex Hilton as Director of Policy and Public Affairs had an immediate and positive impact, significantly raising the Company's industry profile and strengthening engagement with policymakers, trade bodies and industry stakeholders. This enhanced policy capability has enabled the business to better anticipate regulatory change and to support customers in navigating both current and emerging obligations.

Industry visibility was further supported by a significant increase in attendance and participation at industry events throughout the year. This activity resulted in valuable engagement with customers, prospects, partners and peers, strengthening the Company's position within the sector.

A key focus during the year was the development of partnerships. The Company embarked on its first association partnerships, most notably with Walpole (official sector body for the UK luxury sector) and the Food and Drink Federation, and is already seeing positive outcomes through increased collaboration, insight sharing and customer engagement. Further partnership development remains a strategic priority.

The directors are optimistic about the impact of delivering these strategic and service specific growth plans in the next financial year.

People and Culture

The Company's people remain at the heart of its success.

During the year, headcount increased to support growth across UK and international compliance, data and consultancy services. Continued investment in people development and career progression remained a priority, with multiple team members completing or progressing formal professional qualifications. Several notable exam passes and professional achievements were recorded, strengthening the depth and breadth of expertise across the organisation.

There was a strong and continued emphasis on mental health, wellbeing and inclusive workplace practices. The Company maintained a culture focused on psychological safety, flexibility and support, ensuring that people are able to thrive both personally and professionally.

The Company's approach to people and culture was externally recognised during the year, with success across a number of awards, including:

- Yorkshire HR Awards

- Great British Workplace Wellbeing Awards - Best Physical Well being Initiative

- Business Culture Awards - Best CSR Initiative

The directors consider these achievements to be a reflection of sustained investment in culture, leadership and people centred practices.

Environmental, Social and Governance (ESG) Impact

The Company continued to embed ESG considerations into its operations, service delivery and strategic decision making.

As a B Corp certified business, the Company maintained its focus on reducing environmental impact, contributing to positive social outcomes and supporting customers in delivering meaningful environmental change. Activity during the year included continued carbon reduction initiatives, environmental research projects, and delivery of sustainability and circular economy consultancy services.

The Fund for Change programme remained a core part of the Company's social impact activity, enabling charitable contributions and community engagement aligned to the Company's purpose and values.

Principal Risks and Uncertainties

The principal risks and uncertainties facing the Company continue to relate primarily to legislative and regulatory change. These include:

- Uncertainty around the timing and implementation of regulatory reforms

- Increased complexity and volume of data reporting requirements

- Market volatility linked to PRN and evidence trading mechanisms

These risks are mitigated through active policy engagement, investment in systems and expertise, and maintaining an adaptable and resilient operating model.

Future Outlook

The directors remain optimistic about the outlook for the Company.

The business enters the new financial year with a strong financial position, enhanced policy capability, a growing and engaged workforce, and clear strategic plans for service led growth. Continued delivery of the organisational strategy, alongside further development of partnerships and industry engagement, is expected to support sustainable growth in the year ahead.

The directors believe the Company is well positioned to continue supporting customers through an evolving regulatory landscape while delivering long term value aligned to its purpose.

ON BEHALF OF THE BOARD:

Jessica Anne Aldersley - Director

17 June 2026

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

DIVIDENDS

An interim dividend of £240 per share was paid on 28 August 2025. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 31 March 2026 will be £ 2,400,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

Iain Robert Liddell

Jessica Anne Aldersley

Oksana Rigby

Other changes in directors holding office are as follows:

Alexander Walker Hilton - appointed 30 June 2025

CHARITABLE AND POLITICAL DONATIONS

The company made no political donations and incurred no political expenditure during the year.

Charitable donations of £267,999 (2025: £296,123) were recognised in the profit and loss account during the year.

STREAMLINED ENERGY AND CARBON REPORTING

In line with the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 our energy use and greenhouse gas (GHG) emissions are set out below.

The data relates to UK emissions for the 12-month period from 1 April 2025 to 31 March 2026.

Beyondly Energy Use and Associated Greenhouse Gas Emissions+

31/03/2026

31/03/2025

Total Energy consumption (kWh)

29,662

22,174

Emissions from combustion of gas (Scope 1) (tCO2e)

0.0

0.0

Emissions from transport (Scope 1) (tCO2e)

0.0

0.0

Emissions from location-based purchased electricity (Scope 2) (tCO2e)

3.7

3.4

Emissions from business travel in employee-owned vehicles where the company is responsible for purchasing the fuel or electricity (Scope 3) (tCO2e)

3.3

1.5

Total gross emissions (tCO2e)

7.0

4.9

Intensity Metric CO2 to £m turnover (tCO2e)

0.1

0.1

Emissions avoided by purchasing renewable electricity (tCO2e)

3.7

3.4

Market-based Scope 2 emissions (tCO2e)

0.0

0.0

Total annual net emissions (tCO2e)

3.3

1.5

Quantification and Reporting Methodology:

The boundaries of this report are based on operational control. We report our emissions with reference to the latest Greenhouse Gas Protocol Corporate Accounting and Reporting Standard (GHG Protocol). In accordance with the 2018 Regulations, the energy use and associated greenhouse gas emissions are for those within the UK only that come under the operational control boundary. The 2025 UK Government GHG Conversion Factors for Company Reporting published by the Department for Energy Security and Net Zero are used to convert energy use in our operations to emissions of CO2e. Carbon emission factors for purchased electricity calculated according to the 'location-based grid average' method. This reflects the average emission of the grid where the energy consumption occurs. Data sources include billing, invoices and internal systems. We purchase 100% renewable electricity for our site and have included an additional net emissions figure calculated using market-based factors to account for this in our report above. For transport data where actual usage data (e.g. litres) was unavailable conversions were made using average fuel consumption factors to estimate the usage.

Intensity Ratio

We have chosen to report our gross emissions against £m turnover. The intensity metric figure for FYE Mar-26 was 0.1 tCO2e per £m turnover

Energy Efficiency Action:

In the period covered by the report we have:

o Updated all of our infrastructure to some of the latest equipment - new unifi switch, Ubiquiti access points, that all draw less energy than what we had previously

o Trained staff on the responsible use of AI which uses a large amount of energy when searching

o Reduced some unnecessary software installed on each users' environment

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Wallwork Nelson & Johnson, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Jessica Anne Aldersley - Director

17 June 2026

Opinion

We have audited the financial statements of Beyondly Global Limited (the 'company') for the year ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page six, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

-

Enquiry of management and those charged with governance around actual and potential litigation and claims.

-

Enquiry of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and

regulations.

-

Reviewing minutes of meetings of those charged with governance.

-

Reviewing financial statement disclosures and testing to support documentation to assess compliance with

applicable laws and regulations.

-

Auditing the risk of management override of controls and evaluating the business rationale of significant

transactions outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Woodburn FCA (Senior Statutory Auditor)

for and on behalf of Wallwork Nelson & Johnson

Chartered Accountants & Statutory Auditors

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

17 June 2026

TURNOVER

47,057,951

40,781,764

Cost of sales

38,073,882

32,044,634

GROSS PROFIT

8,984,069

8,737,130

Administrative expenses

5,367,612

4,403,522

OPERATING PROFIT

4

3,616,457

4,333,608

Interest receivable and similar income

316,347

536,805

PROFIT BEFORE TAXATION

3,932,804

4,870,413

Tax on profit

5

1,004,138

1,280,032

PROFIT FOR THE FINANCIAL YEAR

2,928,666

3,590,381

PROFIT FOR THE YEAR

2,928,666

3,590,381

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

2,928,666

3,590,381

FIXED ASSETS

Tangible assets

7

38,159

36,063

CURRENT ASSETS

Debtors

8

14,991,763

13,647,191

Cash at bank

15,118,559

15,338,691

30,110,322

28,985,882

CREDITORS

Amounts falling due within one year

9

18,158,669

17,560,799

NET CURRENT ASSETS

11,951,653

11,425,083

TOTAL ASSETS LESS CURRENT LIABILITIES

11,989,812

11,461,146

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

13

11,989,712

11,461,046

SHAREHOLDERS' FUNDS

11,989,812

11,461,146

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

Jessica Anne Aldersley - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2024

100

10,470,665

10,470,765

Changes in equity

Dividends

-

(2,600,000

)

(2,600,000

)

Total comprehensive income

-

3,590,381

3,590,381

Balance at 31 March 2025

100

11,461,046

11,461,146

Changes in equity

Dividends

-

(2,400,000

)

(2,400,000

)

Total comprehensive income

-

2,928,666

2,928,666

Balance at 31 March 2026

100

11,989,712

11,989,812

Cash flows from operating activities

Cash generated from operations

1

3,752,023

1,716,090

Tax paid

(1,652,413

)

(1,400,001

)

Net cash from operating activities

2,099,610

316,089

Cash flows from investing activities

Purchase of tangible fixed assets

(36,089

)

(41,965

)

Interest received

316,347

536,805

Net cash from investing activities

280,258

494,840

Cash flows from financing activities

Amount introduced by directors

2,400,000

2,600,000

Amount withdrawn by directors

(2,600,000

)

-

Equity dividends paid

(2,400,000

)

(2,600,000

)

Net cash from financing activities

(2,600,000

)

-

(Decrease)/increase in cash and cash equivalents

(220,132

)

810,929

Cash and cash equivalents at beginning of year

2

15,338,691

14,527,762

Cash and cash equivalents at end of year

2

15,118,559

15,338,691

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31/3/26

31/3/25

£

£

Profit before taxation

3,932,804

4,870,413

Depreciation charges

33,270

24,109

Loss on disposal of fixed assets

725

249,715

Finance income

(316,347

)

(536,805

)

3,650,452

4,607,432

Increase in trade and other debtors

(1,384,867

)

(559,776

)

Increase/(decrease) in trade and other creditors

1,486,438

(2,331,566

)

Cash generated from operations

3,752,023

1,716,090

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 March 2026

31/3/26

1/4/25

£

£

Cash and cash equivalents

15,118,559

15,338,691

Year ended 31 March 2025

31/3/25

1/4/24

£

£

Cash and cash equivalents

15,338,691

14,527,762

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/25

Cash flow

At 31/3/26

£

£

£

Net cash

Cash at bank

15,338,691

(220,132

)

15,118,559

15,338,691

(220,132

)

15,118,559

Total

15,338,691

(220,132

)

15,118,559

1.	STATUTORY INFORMATION

Beyondly Global 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment in value.

Depreciation is provided on all tangible fixed assets when brought into use at rates calculated to write off the cost or valuation, less residual value, of each asset on a straight line basis over its expected useful economic life as follows:

Fixtures and fittings

- 50% on cost

Computer equipment

- 50% on cost

Motor Vehicles

- 50% on cost

Financial instruments

Financial instruments are recognised in the balance sheet when the Company has become a party to the contractual provisions of the instruments. Financial instruments are classified as liabilities or equity in accordance with the substance of the contractual arrangement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

31/3/26

31/3/25

£

£

Wages and salaries

3,347,571

2,433,919

Social security costs

438,083

262,063

Other pension costs

328,927

300,390

4,114,581

2,996,372

The average number of employees during the year was as follows:

31/3/26

31/3/25

Management

9

8

Sales and administrative

59

49

68

57

31/3/26

31/3/25

£

£

Directors' remuneration

332,189

217,202

Directors' pension contributions to money purchase schemes

88,232

167,700

Information regarding the highest paid director is as follows:

31/3/26

31/3/25

£

£

Emoluments etc

139,627

144,525

Pension contributions to money purchase schemes

61,647

84,147

4.	OPERATING PROFIT

The operating profit is stated after charging:

31/03/26

31/03/25

£

£

Depreciation - owned assets

33,033

24,109

Loss on disposal of fixed assets

725

249,715

Auditors' remuneration

4,970

4,970

Auditors' remuneration for non-audit work

7,845

13,696

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31/3/26

31/3/25

£

£

Current tax:

UK corporation tax

963,845

1,278,774

Deferred tax

40,293

1,258

Tax on profit

1,004,138

1,280,032

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

31/3/26

31/3/25

£

£

Profit before tax

3,932,804

4,870,413

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2025 - 25%)

983,201

1,217,603

Effects of:

Expenses not deductible for tax purposes

20,413

66,893

Capital allowances in excess of depreciation

-

(4,464

)

Depreciation in excess of capital allowances

524

-

Total tax charge

1,004,138

1,280,032

6.

DIVIDENDS

31/3/26

31/3/25

£

£

Final

-

2,600,000

Interim

2,400,000

-

2,400,000

2,600,000

7.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

39,906

1,202

252,288

293,396

Additions

5,394

-

30,695

36,089

Disposals

-

-

(15,466

)

(15,466

)

At 31 March 2026

45,300

1,202

267,517

314,019

DEPRECIATION

At 1 April 2025

39,906

1,202

216,225

257,333

Charge for year

1,147

-

31,886

33,033

Eliminated on disposal

-

-

(14,506

)

(14,506

)

At 31 March 2026

41,053

1,202

233,605

275,860

NET BOOK VALUE

At 31 March 2026

4,247

-

33,912

38,159

At 31 March 2025

-

-

36,063

36,063

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

8,354,571

9,057,594

Other debtors

-

90

VAT

335,284

328,565

Deferred tax asset

41,342

81,635

Prepayments and accrued income

6,260,566

4,179,307

14,991,763

13,647,191

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

2,348,650

4,408,230

Tax

191,683

880,251

Other creditors

282,953

351,122

Directors' current accounts

2,400,000

2,600,000

Accruals and deferred income

12,935,383

9,321,196

18,158,669

17,560,799

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/3/26

31/3/25

£

£

Within one year

80,458

77,833

Between one and five years

134,125

128,583

214,583

206,416