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| BALANCE SHEET AT 31 October 2024 |
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| | | | | | 2024 | | | | 2023 |
| | Notes | | | | £ | | | | £ |
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| FIXED ASSETS | | | | | | | | | | |
| Tangible assets | | 3 | | | | 100,050 | | | | 415,431 |
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| CURRENT ASSETS | | | | | | | | | | |
| Stock | | | | 93,408 | | | | - | | |
| Debtors | | 5 | | 417,914 | | | | - | | |
| Cash at bank and in hand | | | | 22,239 | | | | 1 | | |
| | | | 533,561 | | | | 1 | | |
| CREDITORS: Amounts falling due within one year | | 6 | | 574,635 | | | | 34,454 | | |
| NET CURRENT LIABILITIES | | | | | | (41,074) | | | | (34,453) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | | | | | | 58,976 | | | | 380,978 |
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| CREDITORS: Amounts falling due after more than one year | | 7 | | | | 97,341 | | | | 412,966 |
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| PROVISIONS FOR LIABILITIES AND CHARGES | | 9 | | | | 19,010 | | | | - |
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| NET LIABILITIES | | | | | | (57,375) | | | | (31,988) |
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| CAPITAL AND RESERVES | | | | | | | | | | |
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| Called up share capital | | 10 | | | | 1 | | | | 1 |
| Profit and loss account | | | | | | (57,376) | | | | (31,989) |
| SHAREHOLDERS' FUNDS | | | | | | (57,375) | | | | (31,988) |
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| For the year ending 31 October 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. |
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| Approved by the board on 16 July 2025 and signed on their behalf by | | | | | | | | | | |
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| ............................. | | | | | | | | | | |
| J Davy | | | | | | | | | | |
| Director | | | | | | | | | | |
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| 1c. 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. |
| Where the substance of a contract is that the contractual obligations are performed gradually over time, revenue is recognised as contract activity progresses to reflect the partial performance of our contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed. |