(Registration number: 8072792)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	36,303	51,430
Current assets
Stocks	6	4,575	4,575
Debtors	7	204,255	136,277
Cash at bank and in hand		166,983	166,141
		375,813	306,993
Creditors: Amounts falling due within one year	8	(106,726)	(133,828)
Net current assets		269,087	173,165
Net assets		305,390	224,595
Capital and reserves
Called up share capital	9	330,000	330,000
Retained earnings		(24,610)	(105,405)
Shareholders' funds		305,390	224,595

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 September 2025
 

(Registration number: 8072792)
Balance Sheet as at 31 March 2025
(continued)

......................................... Mr A F Tyler Director

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Energy House
Grandstand Road
Hereford
HR4 9NH

These financial statements were authorised for issue by the director on 22 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with FRS 102, section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tax

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
(continued)

2	Accounting policies (continued)

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period.

Tangible assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates:

Depreciation

Asset class	Depreciation method and rate
Cars	Cars 30% of written down value per annum
Vans	20% of cost per annum
Plant and machinery	20% of cost per annum
Fixtures and fittings	20% of cost per annum
Computer equipment	33% of cost per annum

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
(continued)

2	Accounting policies (continued)

Asset class	Amortisation method and rate
Computer software	33% of cost per annum

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit and loss as incurred. Net realiasable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised ias a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 7).

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
(continued)

4	Intangible assets

	Contractual customer relationships  £	Internally generated software development costs  £	Total £
Cost or valuation
At 1 April 2024	-	2,750	2,750
At 31 March 2025	-	2,750	2,750
Amortisation
At 1 April 2024	5,500	(2,750)	2,750
At 31 March 2025	5,500	(2,750)	2,750
Carrying amount
At 31 March 2025	(5,500)	5,500	-

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
(continued)

5	tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 April 2024	3,670	3,252	7,093	98,836
Additions	2,500	1,163	796	-
At 31 March 2025	6,170	4,415	7,889	98,836
Depreciation
At 1 April 2024	2,367	2,946	3,836	52,272
Charge for the year	862	214	2,044	16,466
At 31 March 2025	3,229	3,160	5,880	68,738
Carrying amount
At 31 March 2025	2,941	1,255	2,009	30,098
At 31 March 2024	1,303	306	3,257	46,564

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
(continued)

5	tangible assets (continued)

	Total £
Cost or valuation
At 1 April 2024	112,851
Additions	4,459
At 31 March 2025	117,310
Depreciation
At 1 April 2024	61,421
Charge for the year	19,586
At 31 March 2025	81,007
Carrying amount
At 31 March 2025	36,303
At 31 March 2024	51,430

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
(continued)

5	tangible assets (continued)

6

Stocks

	2025 £	2024 £
Work in progress	-	4,600
Other inventories	4,575	(25)
	4,575	4,575

7

Debtors

	2025 £	2024 £
Trade debtors	118,044	72,123
Prepayments	83,946	61,272
Other debtors	2,265	2,882
	204,255	136,277

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	87,554	75,845
Taxation and social security	-	4,178
Accruals and deferred income	10,505	11,537
Other creditors	8,667	42,268
	106,726	133,828

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
(continued)

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	330,000	330,000	330,000	330,000

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £9,600 (2024 - £9,600). This relates to rent for the period 1 April 2024 to 31 March 2025.