Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 December 2025

And signed on behalf of the board by:
Name: P A Gill
Status: Director

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

  Turnover policy

  Turnover represents the net value of services rendered to customers less trade discounts and excluding value added tax in respect of services provided and goods supplied in the ordinary course of business up to the balance sheet date.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated to write off the cost less estimated residual values of all tangible fixed assets over their estimated useful life to the business. The annual depreciation rates and methods are as follows: Plant and Equipment - 10% to 20% on cost Motor Vehicles - 25% on reducing instalments basis Assets held under hire purchase contracts and finance leases are depreciated in the same way as owned assets.

  Valuation information and policy

  Stock and Work in Progress is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

  Other accounting policies

  Debtors and Creditors Receivable/Payable Within One Year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Leased Assets: Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term. Assets held under hire purchase contracts and finance leases are capitalised and depreciated over their useful lives. The corresponding hire purchase or lease obligation is treated in the balance sheet as a liability. The interest element of the periodic repayments is charged to the profit and loss account over the period of the hire purchase contract or lease, using the effective interest method. Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of expenditure in taxation computations in periods different from those in which they are included in the Company’s accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Pension Scheme: The Company operates a defined contribution scheme for the benefit of its employees. Contributions are expensed as they become payable. Interest on Borrowings: Interest is charged to the profit and loss account where appropriate, over the term of the loan using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	10 months to 31 March 2024
  Average number of employees during the period	9	7