Balance sheet continued

As at 31 March 2025

	Notes	2025 £	2024 £
Capital and reserves
Called up share capital:		100	100
Profit and loss account:		2,698,369	2,692,219
Shareholders funds:		2,698,469	2,692,319

For the year ending 31 March 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 March 2025

• 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 measured at the fair value of the consideration received or receivable, net of
  discounts and value added taxes. Turnover includes revenue earned from the sale of goods
  and from the rendering of services. Turnover from the sale of goods is recognised when the
  significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover
  from the rendering of services is recognised by reference to the stage of completion of the
  contract. The stage of completion of a contract is measured by comparing the costs incurred
  for work performed to date to the total estimated contract costs.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any
  accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other
  than freehold land, at rates calculated to write off the cost, less estimated residual value, of
  each asset evenly over its expected useful life, as follows:
  Plant and machinery
  Stocks
  over 5 years