Balance sheet continued

As at 30 September 2025

	Notes	2025 £	2024 £
Capital and reserves
Called up share capital:		100,000	100,000
Revaluation reserve:	9	35,019	0
Profit and loss account:		1,103,287	866,466
Shareholders funds:		1,238,306	966,466

For the year ending 30 September 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 30 September 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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

  Tangible fixed assets depreciation policy

  Tangible fixed assets depreciation policy: Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold land and buildings - 5% straight line; Plant and machinery - 20% reducing balance; Fixtures and fittings - 20% reducing balance; Motor vehicles - 20% reducing balance. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

  Intangible fixed assets amortisation policy

  Intangible fixed assets amortisation policy: Leave blank or enter: The company has no intangible assets.

  Valuation information and policy

  Valuation information and policy: Fixed assets are stated at cost less accumulated depreciation or at revalued amounts. The revaluation reserve incorporates the differences between depreciation based on the revalued carrying amount of the asset and depreciation based on the asset’s original cost. Transfers are made from the revaluation reserve to the profit and loss reserve each year. Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Debtors and creditors receivable/payable within one year are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Long term bank loans are measured at amortised cost using the effective interest method.

  Other accounting policies

  Other accounting policies: The accounts are prepared under the historical cost convention modified to include the revaluation of freehold land and buildings.