REGISTERED NUMBER: 02311783 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

FRIDAY-AD LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

6

Statement of Comprehensive Income

9

Balance Sheet

10

Statement of Changes in Equity

11

Notes to the Financial Statements

12

DIRECTORS:

J B Kidger

S L Kidger

REGISTERED OFFICE:

80 East Street

Brighton

East Sussex

BN1 1NF

REGISTERED NUMBER:

02311783 (England and Wales)

AUDITORS:

Watson Associates (Audit Services) Ltd

Statutory Auditor

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

The directors present their strategic report for the year ended 31 January 2026.

REVIEW OF BUSINESS

During the year, Friday-Ad generated revenue of £3.67 million, down from £4.19 million last year, reflecting lower classified advertising volumes in our marketplaces. We responded by reducing costs: administrative expenses fell by £534,000 (15%), reflecting savings in technology, staff and professional costs and a higher recharge of shared costs to other group companies.

As a result, the loss before tax reduced to £212,000 (2025: £278,000) and EBITDA improved to £99,000 (2025: £64,000). After an R&D tax credit of £43,000, the loss for the year was £159,000 (2025: £229,000).

OPERATIONS

We continued to focus each division on its core market, investing in our SaaS products, particularly Spidersnet, while keeping tight control of costs. Average employee numbers were 59 (2025: 63).

DIVISIONAL STRUCTURE

Friday-Ad Limited operates under the following divisional setup:

Spidersnet: Specialising in SaaS automotive technology.

Marketplaces: Offering classified marketplaces and business services for SMEs.

Recruitment: Providing online job boards and recruitment services.

FINANCIAL POSITION AND RISK MANAGEMENT

At year-end, net assets were £9.4 million (2025: £9.6 million). The company repaid its bank overdraft during the year (2025: £963,342) and had no bank borrowings at 31 January 2026. We continue to manage cash flow and credit risk carefully, and older customer balances that are not expected to be recovered have been written off. Interest rate exposure remains low.

FUTURE OUTLOOK

Friday-Ad Limited is well positioned for the future. We will continue to invest in technology, particularly the Spidersnet platform, and we are introducing artificial intelligence tools to improve productivity and our products. The directors remain confident in the company's direction and its ability to adapt to market changes.

The wider group continues to invest in offline and online opportunities that have synergies with, and can leverage, Friday-Ad Limited's extensive consumer base.

ACKNOWLEDGEMENTS

We thank our staff for their hard work and our customers for their ongoing support.

DEVELOPMENT AND PERFORMANCE OF THE BUSINESS

Key performance indicators

2026

2025

2024

2023

Turnover

£3,667,101

£4,189,883

£4,141,737

£4,369,764

Turnover growth/(decline)

(12.5%)

1.2%

(5.2%)

(39.3%)

EBITDA

£98,622

£64,173

£(231,815)

£(395,468)

EBITDA growth/(decline)

53.7%

127.7%

41.4%

61.5%

Profit/(loss)

£(211,583)

£(278,340)

£(556,852)

£(760,781)

Profit growth/(decline)

24.0%

50.0%

26.8%

45.5%

POSITION OF THE BUSINESS

At the end of the year, the net assets totalled £9,407,422 (2025: £9,586,577).

ON BEHALF OF THE BOARD:

S L Kidger - Director

28 October 2026

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

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of advertising periodicals, classified websites and digital marketing solutions in the United Kingdom.

DIVIDENDS

No dividends will be distributed for the year ended 31 January 2026.

DIRECTORS

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

J B Kidger

S L Kidger

Other changes in directors holding office are as follows:

Mrs E D Kidger - resigned 13 June 2025

C J Kidger - resigned 13 June 2025

POLITICAL DONATIONS AND EXPENDITURE

During the year the company made charitable donations of £417 (2025: £250). None of the donations made during the year or previous year were over £2,000 to one individual charity.

EMPLOYMENT OF DISABLED PERSONS

The group has a policy of equal opportunities to all employees and potential employees. People with disabilities are, wherever possible, given the same opportunities for employment, training and development as other employees taking into account their individual abilities and qualifications.

DISCLOSURE IN THE STRATEGIC REPORT

In accordance with s.414C(11) of the Companies Act 2006, information on financial and other risks required by Schedule 7 to be contained in the Directors Report, are set out in the Strategic Report.

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), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Watson Associates (Audit Services) Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

S L Kidger - Director

28 October 2026

Opinion

We have audited the financial statements of Friday-Ad Limited (the 'company') for the year ended 31 January 2026 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and 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 January 2026 and of its loss 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 four, 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:

Audit procedures performed by the engagement team to detect irregularities, including fraud from instances of non-compliance with laws and regulations included:

- Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud;

- Reading key correspondence from regulatory bodies;

- Challenging assumptions and judgements made by management in it's significant accounting estimates that involved making assumptions and considering future events that are inherently uncertain. The provision for bad debts was discussed with the managing director.

- Consideration of recent correspondence with the companies legal advisors to ensure that it aligned with the conclusions drawn on obligations recognised in respect of uncertain legal matters;

- Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or those posted by unexpected users; and

- Testing all material consolidation adjustments to ensure these were appropriate in nature and magnitude.

- Testing transactions entered into that are outside of the normal course of the Company's business

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the directors and other management (as required by auditing standards), and from inspection of the group's regulatory and legal correspondence. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit.

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.

Stephen James Moore (Senior Statutory Auditor)

for and on behalf of Watson Associates (Audit Services) Ltd

Statutory Auditor

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

29 October 2026

TURNOVER

4

3,667,101

4,189,883

Cost of sales

(1,051,398

)

(1,087,448

)

GROSS PROFIT

2,615,703

3,102,435

Administrative expenses

(2,949,143

)

(3,483,417

)

(333,440

)

(380,982

)

Other operating income

121,857

102,629

OPERATING LOSS

6

(211,583

)

(278,353

)

Interest payable and similar expenses

7

-

13

LOSS BEFORE TAXATION

(211,583

)

(278,340

)

Tax on loss

8

52,358

49,707

LOSS FOR THE FINANCIAL YEAR

(159,225

)

(228,633

)

OTHER COMPREHENSIVE

Income tax relating to other comprehensive

-

-

OTHER COMPREHENSIVE FOR THE YEAR, NET OF INCOME TAX

-

-

TOTAL COMPREHENSIVE LOSS FOR THE YEAR

(159,225

)

(228,633

)

FIXED ASSETS

Intangible assets

9

377,448

611,140

Tangible assets

10

209,640

247,622

Investments

11

2,056,780

2,098,889

2,643,868

2,957,651

CURRENT ASSETS

Debtors

12

7,848,454

7,573,084

Cash at bank and in hand

324,161

1,460,219

8,172,615

9,033,303

CREDITORS

Amounts falling due within one year

13

(1,356,215

)

(2,361,966

)

NET CURRENT ASSETS

6,816,400

6,671,337

TOTAL ASSETS LESS CURRENT LIABILITIES

9,460,268

9,628,988

PROVISIONS FOR LIABILITIES

15

(32,916

)

(42,411

)

NET ASSETS

9,427,352

9,586,577

CAPITAL AND RESERVES

Called up share capital

16

100

100

Other reserves

17

703,286

703,286

Retained earnings

17

8,723,966

8,883,191

SHAREHOLDERS' FUNDS

9,427,352

9,586,577

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

S L Kidger - Director

Called up

share

Retained

Other

Total

capital

earnings

reserves

equity

£

£

£

£

Balance at 1 February 2024

100

9,111,824

703,286

9,815,210

Changes in equity

Total comprehensive loss

-

(228,633

)

-

(228,633

)

Balance at 31 January 2025

100

8,883,191

703,286

9,586,577

Changes in equity

Total comprehensive loss

-

(159,225

)

-

(159,225

)

Balance at 31 January 2026

100

8,723,966

703,286

9,427,352

1.	STATUTORY INFORMATION

Friday-Ad 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.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows.

Revenue recognition

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

The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; and when it is probable that future economic benefits will flow to the entity.

In respect of the rendering of advertising services, turnover represents revenue measured by reference to the stage of completion of the service transaction at the end of the reporting period. Initial recognition is when adverts are live.

Goodwill

Goodwill recognised represents the excess of the fair value and directly attributable costs of the purchase consideration over the fair values of the identifiable net assets, liabilities and contingent liabilities acquired.

Goodwill is amortised through the income statement in equal instalments over its estimated useful life of between 1 and 5 years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. Reversals of impairment are recognised when the reasons for the impairment no longer apply.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of two years.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on cost and 20% on cost

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

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

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Short-term employee benefits are recognised as an expense in the period they are incurred.

3.	CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

No significant judgements have had to be made by management in preparing these financial statements.

There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

4.

TURNOVER

The turnover and loss before taxation are attributable to the one principal activity of the company.

An analysis of turnover by geographical market is given below:

2026

2025

£

£

United Kingdom

3,494,935

4,019,878

Europe

101,877

135,698

Rest of World (incl. USA)

70,289

34,307

3,667,101

4,189,883

5.	EMPLOYEES AND DIRECTORS

2026

2025

£

£

Wages and salaries

2,257,930

2,369,133

Social security costs

254,024

224,288

Other pension costs

87,714

126,103

2,599,668

2,719,524

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

2026

2025

Administration and support

38

41

Sales and marketing

21

22

59

63

2026

2025

£

£

Directors' remuneration

237,634

296,100

Directors' pension contributions to money purchase schemes

9,062

13,056

Information regarding the highest paid director is as follows:

2026

2025

£

£

Emoluments etc

122,339

128,304

Pension contributions to money purchase schemes

5,866

9,747

6.	OPERATING LOSS

The operating loss is stated after charging/(crediting):

2026

2025

£

£

Depreciation - owned assets

51,710

60,444

Profit on disposal of fixed assets

-

(5,667

)

Development costs amortisation

258,496

282,068

Auditors' remuneration

19,800

21,330

Foreign exchange differences

9,149

(37,365

)

7.

INTEREST PAYABLE AND SIMILAR EXPENSES

2026

2025

£

£

Other interest

-

(13

)

8.

TAXATION

Analysis of the tax credit

The tax credit on the loss for the year was as follows:

2026

2025

£

£

Current tax:

R&D tax credit

(42,863

)

(42,575

)

Deferred tax

(9,495

)

(7,132

)

Tax on loss

(52,358

)

(49,707

)

Reconciliation of total tax credit 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:

2026

2025

£

£

Loss before tax

(211,583

)

(278,340

)

Loss multiplied by the standard rate of corporation tax in the UK of 25% (2025 - 19%)

(52,896

)

(52,885

)

Effects of:

Expenses not deductible for tax purposes

313

1,455

Depreciation in excess of capital allowances

71,417

59,940

Utilisation of tax losses

(21,122

)

(22,849

)

forward

Deferred tax

(9,495

)

(7,132

)

Profit or loss on disposal

-

(1,077

)

R&D tax credit

(42,863

)

-

Losses b/fwd

(440,485

)

(460,545

)

Losses c/fwd

445,060

440,485

Foreign Exchange loss

(2,287

)

(7,099

)

Total tax credit

(52,358

)

(49,707

)

Tax effects relating to effects of other comprehensive income

2025

Gross

Tax

Net

£

£

£

Exchange movement

9.	INTANGIBLE FIXED ASSETS

Development

Goodwill

costs

Totals

£

£

£

COST

At 1 February 2025

1,352,042

2,726,553

4,078,595

Additions

-

24,804

24,804

At 31 January 2026

1,352,042

2,751,357

4,103,399

AMORTISATION

At 1 February 2025

1,352,042

2,115,413

3,467,455

Amortisation for year

-

258,496

258,496

At 31 January 2026

1,352,042

2,373,909

3,725,951

NET BOOK VALUE

At 31 January 2026

-

377,448

377,448

At 31 January 2025

-

611,140

611,140

10.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2025

4,671,272

82,524

4,753,796

Additions

10,500

3,228

13,728

At 31 January 2026

4,681,772

85,752

4,767,524

DEPRECIATION

At 1 February 2025

4,423,650

82,524

4,506,174

Charge for year

51,109

601

51,710

At 31 January 2026

4,474,759

83,125

4,557,884

NET BOOK VALUE

At 31 January 2026

207,013

2,627

209,640

At 31 January 2025

247,622

-

247,622

11.	FIXED ASSET INVESTMENTS

Loans to

group

undertakings

£

At 1 February 2025

2,098,889

New in year

275,221

Repayment in year

(317,330

)

At 31 January 2026

2,056,780

12.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

445,986

496,598

Amounts owed by group undertakings

7,290,977

6,700,273

Other debtors

27,046

27,210

Directors' current accounts

9,067

12,613

Tax

-

5,202

Prepayments and accrued income

75,378

331,188

7,848,454

7,573,084

13.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 14)

-

963,342

Trade creditors

46,121

57,844

Amounts owed to group undertakings

1,017,547

992,861

Social security and other taxes

76,427

79,822

VAT

128,982

151,468

Other creditors

44,364

61,364

Accruals and deferred income

42,774

55,265

1,356,215

2,361,966