Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Company Information

Directors

T P O Falla B V Falla J J O Falla E K Falla

Registered office

Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number

09126156

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

(Registration number: 09126156)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	747,831	756,145
Cash at bank and in hand		53,057	70,592
		800,888	826,737
Creditors: Amounts falling due within one year	5	(21,395)	(58,589)
Net assets		779,493	768,148
Capital and reserves
Called up share capital		1	1
Retained earnings		779,492	768,147
Shareholders' funds		779,493	768,148

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 September 2025 and signed on its behalf by:
 

......................................... T P O Falla Director

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the Board on 11 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 1).

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Debtors

	2025 £	2024 £
Other debtors	747,831	756,145
	747,831	756,145

5

Creditors

Due within one year	2025 £	2024 £
Taxation and social security	18,823	56,174
Accruals	1,975	1,875
Other creditors	597	540
	21,395	58,589

 

6	Related party transactions

Loans to related parties

2025	Other related parties £	Total £
At start of period	684,119	684,119
Advanced	40,867	40,867
Repaid	(2,000)	(2,000)
At end of period	722,986	722,986

2024	Other related parties £	Total £
At start of period	642,465	642,465
Advanced	45,654	45,654
Repaid	(4,000)	(4,000)
At end of period	684,119	684,119

Terms of loans to related parties

Loans to other related parties are repayable on demand, and interest on these loans are charged at a rate of 0% - 6%.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Loans from related parties

2025	Key management £	Total £
At start of period	540	540
Advanced	28,597	28,597
Repaid	(28,540)	(28,540)
At end of period	597	597

2024	Key management £	Total £
At start of period	19	19
Advanced	57,521	57,521
Repaid	(57,000)	(57,000)
At end of period	540	540

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.