Balance sheet continued

As at 30 April 2025

For the year ending 30 April 2025 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 April 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents net invoiced sales of goods AND services excluding value added tax

  Tangible fixed assets depreciation policy

  Tangible Fixed assets are depreciated at 18% first year allowance for the whole year. after this 18% on reducing balancing method.
  LORRIES ,F&F are depreciated at 18% reducing balance method for the whole year.
  Computers are depreciated at 100% first year allowance for the whole year
  

  Intangible fixed assets amortisation policy

  The Accounts have been prepared under the historical cost convention. in accordance with the financial reporting standard for smaller entities(effective April 2008)
  
  

  Valuation information and policy

  The Accounts have been prepared under the historical cost convention. in accordance with the financial reporting standard for smaller entities(effective April 2008)
  
  

  Other accounting policies

  Deferred tax is recognised in respect of all timings differences that have originated but not reversed at the balance sheet date