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

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and value added tax. Revenue from the provision of services is recognised when the service is completed. Where the service is the hire of equipment on operating leases, revenue is recognised on a straight line basis over the period of the lease.

  Tangible fixed assets depreciation policy

  Tangible assets are initially recorded at cost, and subsequently at cost less accumulated depreciation and any impairment losses. Depreciation is calculated so as to write off the cost of an asset less its residual value over the useful economic life of the asset of 5 years.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	1