XOVER LIMITED


Director	MORRIS, Stuart Leslie


Registered Address	High Trenhouse
	Malham Moor
	Settle
	BD24 9PR


Registered Number	09406947 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		88,749		118,480
			88,749		118,480
Current assets
Debtors	4	34,626		38,749
Cash at bank and on hand		14,337		6,416
		48,963		45,165
Creditors amounts falling due within one year	5	(319,152)		(313,988)
Net current assets (liabilities)			(270,189)		(268,823)
Total assets less current liabilities			(181,440)		(150,343)
Creditors amounts falling due after one year	6		(17,421)		(21,365)
Net assets			(198,861)		(171,708)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(198,961)		(171,808)
Shareholders' funds			(198,861)		(171,708)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 October 2026, and are signed on its behalf by:

MORRIS, Stuart Leslie
Director
Registered Company No. 09406947

XOVER LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		0

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 25	159,766	13,440	173,206
Additions	-	179	179
Disposals	(342)	-	(342)
At 31 January 26	159,424	13,619	173,043
Depreciation and impairment
At 01 February 25	45,984	8,742	54,726
Charge for year	28,384	1,220	29,604
On disposals	(36)	-	(36)
At 31 January 26	74,332	9,962	84,294
Net book value
At 31 January 26	85,092	3,657	88,749
At 31 January 25	113,782	4,698	118,480

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	60	1,951
Other debtors	34,566	35,464
Prepayments and accrued income	-	1,334
Total	34,626	38,749

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	7,529	19,546
Taxation and social security	12,876	22
Other creditors	298,016	294,420
Accrued liabilities and deferred income	731	-
Total	319,152	313,988

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	17,421	21,365
Total	17,421	21,365