Contents of the Financial Statements

for the Period Ended 29 December 2024

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

Directors' report period ended 29 December 2024

The directors present their report with the financial statements of the company for the period ended 29 December 2024

Directors

The director shown below has held office during the whole of the period from
30 December 2023 to 29 December 2024

Alastair McClean

The director shown below has held office during the period of
15 March 2024 to 29 December 2024

Derek Mutch

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
29 September 2025

And signed on behalf of the board by:
Name: Alastair McClean
Status: Director

Profit And Loss Account

for the Period Ended 29 December 2024

	2024	2023
	£	£
Turnover:	979,525	2,196,728
Cost of sales:	( 886,049 )	( 1,857,758 )
Gross profit(or loss):	93,476	338,970
Administrative expenses:	( 104,030 )	( 247,188 )
Operating profit(or loss):	(10,554)	91,782
Profit(or loss) before tax:	(10,554)	91,782
Profit(or loss) for the financial year:	(10,554)	91,782

Balance sheet

As at 29 December 2024

	Notes	2024	2023
		£	£
Current assets
Debtors:	3	674,892	1,768,835
Cash at bank and in hand:		8,159	24,437
Total current assets:		683,051	1,793,272
Prepayments and accrued income:		366	5,692
Creditors: amounts falling due within one year:	4	( 458,281 )	( 1,543,560 )
Net current assets (liabilities):		225,136	255,404
Total assets less current liabilities:		225,136	255,404
Accruals and deferred income:		( 18,154 )	( 32,358 )
Total net assets (liabilities):		206,982	223,046
Capital and reserves
Called up share capital:		10	10
Share premium account:		428	439
Profit and loss account:		206,544	222,597
Total Shareholders' funds:		206,982	223,046

The notes form part of these financial statements

Balance sheet statements

For the year ending 29 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 29 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 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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been received by the customer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of engineering services is recognised in the period to which the service was performed. Revenue from group companies is recognised in line with group transfer pricing policies intended to reflect income based on the value of services it provides to other group undertakings.

  Tangible fixed assets depreciation policy

  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. The estimated useful lives range as follows: Short-term leasehold property - 5 years Computer equipment - 3 years 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.

  Other accounting policies

  Taxation, Currency Translation, Debtors, Cash, Creditors, Financial Instruments, Leases, Employee Benefits, Defined Contribution pension plan, Share Capital

Notes to the Financial Statements

for the Period Ended 29 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	8	10