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

J M Health

The director shown below has held office during the period of
1 January 2024 to 1 February 2024

M M J Verthongen

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

A J H Valet
S Van Donk

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
26 September 2025

And signed on behalf of the board by:
Name: A J H Valet
Status: Secretary

Profit And Loss Account

for the Period Ended 31 December 2024

	2024	2023
	£	£
Turnover:	214,203	197,726
Cost of sales:	( 79,419 )	( 83,193 )
Gross profit(or loss):	134,784	114,533
Administrative expenses:	( 80,065 )	( 82,267 )
Operating profit(or loss):	54,719	32,266
Interest receivable and similar income:	1,671	1,276
Interest payable and similar charges:	( 71 )	( 65 )
Profit(or loss) before tax:	56,319	33,477
Tax:	( 12,289 )	( 7,647 )
Profit(or loss) for the financial year:	44,030	25,830

Balance sheet

As at 31 December 2024

	Notes	2024	2023
		£	£
Fixed assets
Intangible assets:	3	3,715	4,340
Tangible assets:	4	39,896	43,365
Total fixed assets:		43,611	47,705
Current assets
Stocks:	5	21,663	22,291
Debtors:	6	86,551	50,489
Total current assets:		108,214	72,780
Creditors: amounts falling due within one year:	7	( 32,088 )	( 22,229 )
Net current assets (liabilities):		76,126	50,551
Total assets less current liabilities:		119,737	98,256
Creditors: amounts falling due after more than one year:	8	( 363 )	( 181 )
Provision for liabilities:		( 3,986 )	( 5,451 )
Accruals and deferred income:		( 1,771 )	( 955 )
Total net assets (liabilities):		113,617	91,669
Capital and reserves
Called up share capital:		24,989	24,989
Share premium account:		375	375
Other reserves:		(2,211)	(2,211 )
Profit and loss account:		90,464	68,516
Total Shareholders' funds:		113,617	91,669

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 Financial Reporting Standard 101

  Turnover policy

  Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: the company has transferred the significant risks and rewards of ownership to the buyer, the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold, the amount of revenue can be measured reliably, it is probable that the company will receive the consideration due under the transaction, and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the year in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of revenue can be measured reliably, it is probable that the company will receive the consideration due under the contract, the stage of completion of the contract at the end of the reporting period can be measured reliably, and the costs incurred and the costs to complete the contract can be measured reliably.

  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. The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to the statement of comprehensive income during the period in which they are incurred. 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. Land is not depreciated. Depreciation is provided on the following basis: Freeehold buildings: 20 to 50 years Machinery and Equipment: 3 to 20 years Asset under construction: not depreciated until the asset is brought into use 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 within 'other operating expenses' in the statement of comprehensive income.

  Intangible fixed assets amortisation policy

  Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. The estimated useful lives range as follows: Customer lists: 15 years Goodwill: 15 years Trademarks and patents: 15 years

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	448	450