REGISTERED NUMBER: 08990178 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Expert Mis Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B J Feighery

REGISTERED OFFICE:

St George's House

14 George Street

Huntingdon

Cambridgeshire

PE29 3GH

REGISTERED NUMBER:

08990178 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

St George's House

George Street

Huntingdon

Cambridgeshire

PE29 3GH

FIXED ASSETS

Tangible assets

3

44,865

25,713

CURRENT ASSETS

Debtors

4

20,152

29,089

Cash at bank

38,855

26,703

59,007

55,792

CREDITORS

Amounts falling due within one year

5

32,670

23,712

NET CURRENT ASSETS

26,337

32,080

TOTAL ASSETS LESS CURRENT LIABILITIES

71,202

57,793

CREDITORS

Amounts falling due after more than one year

6

13,222

-

NET ASSETS

57,980

57,793

CAPITAL AND RESERVES

Called up share capital

21

20

Retained earnings

57,959

57,773

57,980

57,793

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 October 2026 and were signed by:

Mr B J Feighery - Director

1.	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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is achieved on consulting income and the sale of baked goods.

Consulting income is recognised as turnover at the point of which it becomes contractually receivable. This is usually when the sale has been agreed by both the end user and the supplier and when the service has been performed.

Baking sales are recognised at the point of control of the goods passed to the customer.

Tangible fixed assets

Fixtures & Fittings - 33.33% on cost

Motor Vehicles - 20% on cost

Computer Equipment - 33.33% on cost

Taxation

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

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

5,505

57,090

5,704

68,299

Additions

-

50,500

675

51,175

Disposals

-

(57,090

)

(4,042

)

(61,132

)

At 30 April 2026

5,505

50,500

2,337

58,342

DEPRECIATION

At 1 May 2025

3,644

34,254

4,688

42,586

Charge for year

1,712

6,733

742

9,187

Eliminated on disposal

-

(38,296

)

-

(38,296

)

At 30 April 2026

5,356

2,691

5,430

13,477

NET BOOK VALUE

At 30 April 2026

149

47,809

(3,093

)

44,865

At 30 April 2025

1,861

22,836

1,016

25,713

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

18,513

10,876

Other debtors

1,639

18,213

20,152

29,089

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans and overdrafts

-

3,358

Hire purchase contracts

9,333

-

Trade creditors

94

95

Taxation and social security

18,300

20,225

Other creditors

4,943

34

32,670

23,712

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Hire purchase contracts

13,222

-