Balance sheet continued

As at 31 March 2025

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 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 comprises the invoiced value of goods supplied by the Company, net of trade discounts

  Tangible fixed assets depreciation policy

  Office furniture & equipment 25% straight line basis. Plate Origination 25% straight line basis

  Intangible fixed assets amortisation policy

  Intangible assets are stated at the cost of purchasing the website domain name that the Company uses for internet sales. No amortisation is
  provided against the cost of the intangible assets as their useful economic lives have been determined as indefinite by the Director

  Other accounting policies

  Stocks are valued at the lower of cost and net realisable value.