Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet

As at 30 April 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 April 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 April 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 represents net invoiced sales of goods, excluding value added tax

  Tangible fixed assets depreciation policy

  Tangible fixed assets are recorded at cost and depreciated over their expected useful lives. Depreciation is charged annually to the profit and loss account to reflect the reduction in value of each asset as it is used by the business. The company applies depreciation at appropriate rates to ensure the full cost of each asset is written off over its useful economic life.

  Other accounting policies

  Basis of Preparation The financial statements are prepared in accordance with the Companies Act 2006 and Financial Reporting Standard 101 (Reduced Disclosure Framework), under the historical cost convention Turnover Turnover represents net invoiced sales of goods during the period, excluding Value Added Tax Stocks Stocks are valued at the lower of cost and net realisable value, with provisions made for obsolete or slow-moving items where necessary. Taxation Corporation tax is calculated on the results shown in the financial statements, using tax rates enacted or substantially enacted at the balance sheet date Employee Benefit Costs The company operates a defined contribution pension scheme. Contributions to the scheme are charged to the income statement in the period to which they relate

Notes to the Financial Statements

for the Period Ended 30 April 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	33	30