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Registered number: 12355541

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UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31/05/2024

Prepared By:
Wootton Taylor
Wootton Taylor
30 Foregate Street
Worcester
WR1 1DS

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ACCOUNTS
FOR THE YEAR ENDED 31/05/2024
DIRECTORS
A T Childerhouse
M F Hughes
Simon Lovell
W Y A Ho (Resigned 31/01/2024)
REGISTERED OFFICE
Unit 12, Willow Inductrial Estate, Upton
Stoke Golding
Nuneaton
CV13 6EU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12355541
ACCOUNTANTS
Wootton Taylor
Wootton Taylor
30 Foregate Street
Worcester
WR1 1DS

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ACCOUNTS
FOR THEYEARENDED31/05/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

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BALANCE SHEET AT 31/05/2024
20242023
Notes££
FIXED ASSETS
Intangible assets3907,720874,686
Tangible assets44,4281,590
912,148876,276
CURRENT ASSETS
Stock7,93912,254
Debtors649,960126,193
Cash at bank and in hand74,9899,819
132,888148,266
CREDITORS: Amounts falling due within one year7286,873269,345
NET CURRENT LIABILITIES(153,985)(121,079)
TOTAL ASSETS LESS CURRENT LIABILITIES758,163755,197
CREDITORS: Amounts falling due after more than one year8100,000100,000
NET ASSETS658,163655,197
CAPITAL AND RESERVES
Called up share capital9221221
Revaluation reserve1h,10577,113577,112
Profit and loss account80,82977,864
SHAREHOLDERS' FUNDS658,163655,197
For the year ending 31/05/2024 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27/02/2025 and signed on their behalf by
.............................
A T Childerhouse
Director

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NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
At the time of approving the financial statements, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipmentstraight line 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

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1g. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1h. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 10).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
1i.
1j. Intagible Assets
Intagible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life.
Development costs are being amortised evenly over their estimated useful life.
1k. Financial Instruments
The company only enters into basic instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
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 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 when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a basis or to realise the asset and settle the liability simultaneously.
1n. Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

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1o. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties are initially recognised at transaction price, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future payments discounted at market rate of interest. Such instruments are subsequently carried at amortised cost using the effective instrument method, less any impairment.
2. EMPLOYEES
20242023
No.No.
Average number of employees55
3. INTANGIBLE FIXED ASSETS
PurchasedIntelectual
PatentsGoodwillPropertyTotal
££££
Cost
At 01/06/20234,4604,000924,581933,041
Additions--83,48083,480
At 31/05/20244,4604,0001,008,0611,016,521
Depreciation
At 01/06/20231,8581,93354,56458,355
For the year89280048,75450,446
At 31/05/20242,7502,733103,318108,801
Net Book Amounts
At 31/05/20241,7101,267904,743907,720
At 31/05/20232,6022,067870,017874,686

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4. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 01/06/20233,0343,034
Additions3,8173,817
At 31/05/20246,8516,851
Depreciation
At 01/06/20231,4441,444
For the year979979
At 31/05/20242,4232,423
Net Book Amounts
At 31/05/20244,4284,428
At 31/05/20231,5901,590
5. STOCK 20242023
££
Stock comprises:
Stock of rental equipment7,93912,254
7,93912,254
6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors38,08779,760
UK corporation tax-41,548
Other debtors4,221221
Prepayments7,6524,664
49,960126,193

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7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax1,589-
VAT2,8469,341
Salaries and wages control1,4221,422
NIC control2,04916,063
Trade creditors29,20857,897
Pension schemes8771,423
Accruals49,25063,584
Deferred income199,632119,615
286,873269,345
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Loans >1yr100,000100,000
100,000100,000
9. SHARE CAPITAL 20242023
££
Class A Ordinary share of £ 1 each6464
Class B Ordinary shares of £1 each4242
Class C Ordinary shares of £1 each9090
Class D Ordinary shares of £1 each2525
221221
10. REVALUATION RESERVE 20242023
££
Revaluation reserve577,113577,112
577,113577,112