Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Vincent Touret
Penny Carter
Tom Edie
Naomi Hullat
Marie-Christine Brazier

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 September 2025

And signed on behalf of the board by:
Name: Vincent Touret
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2024

	2024	2023
	£	£
Turnover:	4,656	4,240
Cost of sales:	( 3,112 )	( 3,452 )
Gross profit(or loss):	1,544	788
Administrative expenses:	( 1,499 )	( 1,317 )
Operating profit(or loss):	45	(529)
Profit(or loss) before tax:	45	(529)
Profit(or loss) for the financial year:	45	(529)

Balance sheet

As at 31 December 2024

	Notes	2024	2023
		£	£
Fixed assets
Tangible assets:	3	1,114	941
Total fixed assets:		1,114	941
Current assets
Cash at bank and in hand:		1,952	2,080
Total current assets:		1,952	2,080
Creditors: amounts falling due within one year:	4	( 225 )	( 225 )
Net current assets (liabilities):		1,727	1,855
Total assets less current liabilities:		2,841	2,796
Total net assets (liabilities):		2,841	2,796
Members' funds
Profit and loss account:		2,841	2,796
Total members' funds:		2,841	2,796

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 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 is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Plant and machinery 25% straight line

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	0	0