Contents of the Financial Statements

for the Period Ended 31 December 2024

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

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
23 September 2025

And signed on behalf of the board by:
Name: Daniel Barnes
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2024

Balance sheet

As at 31 December 2024

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 “Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Turnover is only recognised to the extent that it is probable that the economic benefits will flow to the company and can be measured reliably.”

  Tangible fixed assets depreciation policy

  Tangible fixed assets and depreciation “Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold property: not depreciated Plant and machinery: 25% reducing balance basis Assets acquired under finance leases or hire purchase contracts are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. The finance element of the rental payments is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged to the profit and loss account as incurred.”

  Other accounting policies

  ccounting Policies Basis of Preparation “These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102 and the Companies Act 2006, under the historical cost convention.” Turnover “Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Turnover is only recognised to the extent that it is probable that the economic benefits will flow to the company and can be measured reliably.” Tangible Fixed Assets and Depreciation “Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Freehold property: not depreciated Plant and machinery: 25% reducing balance basis Assets acquired under finance leases or hire purchase contracts are capitalised as tangible fixed assets and depreciated over the shorter of the lease term and their useful lives. The finance element of the rental payments is charged to the profit and loss account to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged to the profit and loss account as incurred.” Intangible Fixed Assets and Amortisation (Only include if applicable; otherwise omit) “Intangible fixed assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided at rates calculated to write off the cost of the intangible assets, less their estimated residual value, over their expected useful lives on a straight-line basis, unless a more appropriate basis is determined. The amortisation period and method are reviewed at each reporting date. Assets acquired under finance leases are capitalised and amortised over the shorter of the lease term and their useful life.” Related Party Transactions “The company has related party relationships with its directors and subsidiaries. Transactions with related parties are conducted on normal commercial terms and are disclosed where material.” Going Concern “The directors have assessed the company’s ability to continue as a going concern and believe that the company has adequate resources to continue its operations for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.” Stocks (if applicable) “Stocks are stated at the lower of cost and net realisable value. Cost is determined using the purchase cost basis.”

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