Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 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
31 October 2025

And signed on behalf of the board by:
Name: Mrs E J Jeffery
Status: Director

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

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.

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 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 represents net invoiced sales of services, excluding VAT as adjusted to the fair value of the consideration received or receivable.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off the cost, less estimated residual value of each asset, held by the Company for its own use, over its estimated useful life. The annual depreciation rates and methods are as follows: Freehold Land and Property - Not depreciated but subject to annual impairment review Plant and Machinery - 15% on reducing balance Motor Vehicles - 25% on reducing balance Computer Equipment -25% on reducing balance The carrying values of tangible fixed assets are reviewed for impairment at each reporting end date or when events or changes in circumstances indicate the carrying value may not be recoverable. Freehold Land and Property is carried at a revalued amount. Revaluation is undertaken with the assistance of advice from professionally qualified valuers, with changes in value taken to the property revaluation reserve.

  Other accounting policies

  Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax on revalued property assets is calculated using the rates, reliefs and allowances that are likely to apply upon sale. Leased Assets: Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Debtors: Known bad debts are written off and provision is made for any considered to be doubtful. Pension costs and other post-retirement benefits: The company operates 2 separate defined contribution pension schemes, one for 2 of the company directors and the other for employees under auto enrolment rules. Contributions payable to the company's pension schemes are charged to the profit and loss account in the period to which they relate.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	5	4