Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

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 director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

Dean Robertson

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
24 September 2025

And signed on behalf of the board by:
Name: Dean Robertson
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2024

	2024	2023
	£	£
Turnover:	3,227,274	4,097,181
Gross profit(or loss):	3,227,274	4,097,181
Administrative expenses:	( 2,986,991 )	( 3,953,759 )
Operating profit(or loss):	240,283	143,422
Profit(or loss) before tax:	240,283	143,422
Tax:	( 37,027 )	( 34,978 )
Profit(or loss) for the financial year:	203,256	108,444

Balance sheet

As at 31 December 2024

	Notes	2024	2023
		£	£
Fixed assets
Tangible assets:	3	140,478	126,515
Total fixed assets:		140,478	126,515
Current assets
Debtors:	4	2,061,668	2,421,770
Cash at bank and in hand:		296,903	341,622
Total current assets:		2,358,571	2,763,392
Creditors: amounts falling due within one year:	5	( 1,579,245 )	( 2,173,359 )
Net current assets (liabilities):		779,326	590,033
Total assets less current liabilities:		919,804	716,548
Provision for liabilities:		( 8,492 )	( 8,492 )
Total net assets (liabilities):		911,312	708,056
Capital and reserves
Called up share capital:		100	100
Profit and loss account:		911,212	707,956
Total Shareholders' funds:		911,312	708,056

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 represents recharged costs either at par or at a mark-up of 8% for sales agency and logistics support services and 5% for all other low-value adding services. (PY: 4% for all type of costs) to a fellow group undertaking. Sales are recognised at invoiced amounts less Value Added Tax. Turnover arises solely within the United Kingdom.

  Tangible fixed assets depreciation policy

  Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Leasehold improvements - 10% per annum Plant and machinery - 20% per annum Motor vehicles - 25% per annum Fixtures and fittings - 20 - 40% per annum Computer equipment - 10 - 40% per annum The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income.

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	35	36