Balance sheet continued

As at 31 March 2025

	Notes	2025 £	2024 £
Capital and reserves
Called up share capital:		100	100
Profit and loss account:		9,700	( 4,097 )
Shareholders funds:		9,800	( 3,997 )

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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

  Revenue is recognised when goods have been dispatched.

  Tangible fixed assets depreciation policy

  Plant & machinery, office equipment, fixtures & fittings are depreciated over their estimated useful life of 4-5 years.

  Intangible fixed assets amortisation policy

  Goodwill in connection with the acquisition of a business in 2019 is amortised over its estimated useful economic life of 10 years.

  Valuation information and policy

  Inventories are valued at the lower of cost and estimated selling price less costs to sell.