Contents of the Financial Statements

for the Period Ended 31 March 2025

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

  Tangible fixed assets depreciation policy

  Property, plant and equipment are stated at cost less accumulated depreciation and any recognised impairment losses. Cost includes the original purchase price and expenses directly attributable to bringing the asset to its working condition for its intended use. Depreciation is provided on all tangible fixed assets, other than land, to write off their cost less their residual value over their estimated useful economic lives using the straight-line method. The straight-line method is used as it reflects the pattern in which the company expects to consume the asset's future economic benefits. The principal annual rates used for this purpose are: Freehold buildings: 2% on cost Plant and machinery: 20% on cost Fixtures and fittings: 25% on cost Motor vehicles: 25% on cost Office equipment: 33% on cost The useful economic lives and residual values of assets are reviewed at each reporting date and adjusted if expectations differ from previous estimates. Any changes in these estimates are accounted for prospectively. Major components of an asset with a significantly different useful economic life are depreciated separately over their specific useful lives. When an asset is disposed of or permanently withdrawn from use and no future economic benefits are expected from its disposal, it is derecognised, and any gain or loss arising is recognised in the profit and loss account.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0