Registration number: 02054311

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

(Registration number: 02054311)
Statement of Financial Position as at 30 September 2025

	Note	2025 £	2025 £
Fixed assets
Tangible assets	4	223,192	237,461
Current assets
Debtors	5	1,422,684	1,418,773
Cash at bank and in hand		373,319	448,932
		1,796,003	1,867,705
Creditors: Amounts falling due within one year	6	(644,378)	(809,443)
Net current assets		1,151,625	1,058,262
Total assets less current liabilities		1,374,817	1,295,723
Creditors: Amounts falling due after more than one year	6	(4,898)	(13,516)
Provisions for liabilities		(55,701)	(59,478)
Net assets		1,314,218	1,222,729
Capital and reserves
Called up share capital		100	100
Retained earnings		1,314,118	1,222,629
Shareholders' funds		1,314,218	1,222,729

(Registration number: 02054311)
Statement of Financial Position as at 30 September 2025

For the financial period ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The Directors acknowledge their 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 Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 12 December 2025 and signed on its behalf by:
 

......................................... Mr M J Callaghan Director

......................................... Mr A G Callaghan Director

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 September 2025

1	General information

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

The address of its registered office is:
Bowfell House
2 Brook Road
Urmston
Manchester
M41 5RQ

These financial statements were authorised for issue by the Board on 12 December 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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 September 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & fittings	15% straight line
Motor vehicles	25% straight line
Plant & machinery	25% straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the income statement.
 

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the period, was 18 (2025 - 17).

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 September 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	23,349	26,280	315,456	365,085
Additions	145	-	47,140	47,285
Disposals	-	-	(39,170)	(39,170)
At 30 September 2025	23,494	26,280	323,426	373,200
Depreciation
At 1 April 2025	20,113	13,140	94,371	127,624
Charge for the period	457	6,570	38,921	45,948
Eliminated on disposal	-	-	(23,564)	(23,564)
At 30 September 2025	20,570	19,710	109,728	150,008
Carrying amount
At 30 September 2025	2,924	6,570	213,698	223,192
At 31 March 2025	3,236	13,140	221,085	237,461

5

Debtors

Current	2025 £	2025 £
Trade debtors	649,446	777,805
Prepayments	23,237	35,240
Other debtors	750,001	605,728
	1,422,684	1,418,773

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2025 £
Due within one year
Loans and borrowings	7	17,235	17,235
Trade creditors		449,580	399,037
Taxation and social security		163,034	191,143
Other creditors		14,529	202,028
		644,378	809,443

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 September 2025

Creditors: amounts falling due after more than one year

	Note	2025 £	2025 £
Due after one year
Loans and borrowings	7	4,898	13,516

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2025 £
Hire purchase contracts	4,898	13,516

Current loans and borrowings

	2025 £	2025 £
Hire purchase contracts	17,235	17,235

Secured creditors

The bank overdraft is secured in favour of National Westminster Bank plc by way of a debenture, dated 19 December 2017, over the fixed and floating assets of the company. The hire purchase creditor is secured on the related asset.

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 September 2025

8	Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £25,415 (2025 - £35,629).

9	Related party transactions

Transactions with Directors

2025

At 1 April 2025 £

At 30 September 2025 £

2025	At 1 April 2024 £	Repayments by Director £	At 31 March 2025 £
Mr M J Callaghan
Advances	2,649	(2,649)	-