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 services, including valued added tax (VAT). Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates

  Tangible fixed assets depreciation policy

  Tangible fixed assets depreciation policy Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
  Plant and Machinery - 10% on reducing balance basis
  Fixtures and Fittings - 10% on reducing balance basis
  Computer Equipment - 10% on reducing balance basis

  Other accounting policies

  Other accounting policies This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Accounting convention The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.