Expert Complete Property Maintenance Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 06828644 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

EXPERT COMPLETE PROPERTY MAINTENANCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Bond

P Bond

REGISTERED OFFICE:

30-34 North Street

Hailsham

East Sussex

BN27 1DW

REGISTERED NUMBER:

06828644 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Limited

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Tangible assets

4

271,899

374,674

CURRENT ASSETS

Stocks

509,000

245,000

Debtors

5

172,867

161,122

Cash at bank

289

2,031

682,156

408,153

CREDITORS

Amounts falling due within one year

6

(754,929

)

(563,986

)

NET CURRENT LIABILITIES

(72,773

)

(155,833

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

199,126

218,841

CREDITORS

Amounts falling due after more than one
year

7

(141,794

)

(227,558

)

NET ASSETS/(LIABILITIES)

57,332

(8,717

)

CAPITAL AND RESERVES

Called up share capital

8

71

Retained earnings

57,261

(8,788

)

SHAREHOLDERS' FUNDS

57,332

(8,717

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2026 and were signed on its behalf by:

P Bond - Director

1.	STATUTORY INFORMATION

Expert Complete Property Maintenance Ltd 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" 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

33% on cost and 25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2025

185,664

694

444,107

1,847

632,312

Additions

925

798

-

492

2,215

Disposals

(59,347

)

-

(59,347

)

At 31 March 2026

127,242

1,492

444,107

2,339

575,180

DEPRECIATION

At 1 April 2025

89,082

481

166,403

1,672

257,638

Charge for year

24,281

70

69,426

210

93,987

Eliminated on disposal

(48,344

)

-

(48,344

)

At 31 March 2026

65,019

551

235,829

1,882

303,281

NET BOOK VALUE

At 31 March 2026

62,223

941

208,278

457

271,899

At 31 March 2025

96,582

213

277,704

175

374,674

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 April 2025

and 31 March 2026

67,000

432,107

499,107

DEPRECIATION

At 1 April 2025

2,792

164,070

166,862

Charge for year

16,052

67,009

83,061

At 31 March 2026

18,844

231,079

249,923

NET BOOK VALUE

At 31 March 2026

48,156

201,028

249,184

At 31 March 2025

64,208

268,037

332,245

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

172,867

161,122

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

2,121

8,358

Hire purchase contracts and finance leases

83,643

88,726

Trade creditors

80,639

97,617

Taxation and social security

139,598

142,046

Other creditors

448,928

227,239

754,929

563,986

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

-

2,121

Hire purchase contracts and finance leases

141,794

225,437

141,794

227,558

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

70

Ordinary A

£1

70

1

Ordinary B

£1

1

71