Contents of the Financial Statements

for the Period Ended 28 October 2025

Directors' report period ended 28 October 2025

The directors present their report with the financial statements of the company for the period ended 28 October 2025

Directors

The director shown below has held office during the whole of the period from
1 March 2025 to 28 October 2025

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
4 November 2025

And signed on behalf of the board by:
Name: Derek Murphy
Status: Director

Profit And Loss Account

for the Period Ended 28 October 2025

Balance sheet

As at 28 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 28 October 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 28 October 2025

• 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

  Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes

  Tangible fixed assets depreciation policy

  Depreciation is provided at the annual rate of 10% in order to write off each asset over its useful life.

  Other accounting policies

  Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Defered Tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Hire Purchase and Leasing Commitments Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. Pension costs and other Post-Retirement Benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme

Notes to the Financial Statements

for the Period Ended 28 October 2025

• 2. Employees

  	28 October 2025	28 February 2025
  Average number of employees during the period	14	14