Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

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

Timothy Peters
Daniel Phillip Poulter
Ben Ramirez

The director shown below has held office during the period of
17 February 2025 to 31 March 2025

James Seel

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
24 December 2025

And signed on behalf of the board by:
Name: James Seel
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

	2025	15 months to 31 March 2024
	£	£
Turnover:	4,596,925	5,155,674
Cost of sales:	( 1,759,022 )	( 1,986,453 )
Gross profit(or loss):	2,837,903	3,169,221
Distribution costs:	( 139,235 )	( 157,331 )
Administrative expenses:	( 469,972 )	( 1,182,254 )
Operating profit(or loss):	2,228,696	1,829,636
Interest receivable and similar income:	82,556	518,919
Interest payable and similar charges:	( 21,932 )	( 6,624 )
Profit(or loss) before tax:	2,289,320	2,341,931
Tax:	( 574,103 )	( 455,106 )
Profit(or loss) for the financial year:	1,715,217	1,886,825

Balance sheet

As at 31 March 2025

	Notes	2025	15 months to 31 March 2024
		£	£
Fixed assets
Tangible assets:	3	361,825	388,969
Total fixed assets:		361,825	388,969
Current assets
Stocks:	4	954,488	808,588
Debtors:	5	4,186,457	2,256,254
Cash at bank and in hand:		2,073	466,058
Total current assets:		5,143,018	3,530,900
Creditors: amounts falling due within one year:	6	( 461,867 )	( 562,388 )
Net current assets (liabilities):		4,681,151	2,968,512
Total assets less current liabilities:		5,042,976	3,357,481
Creditors: amounts falling due after more than one year:	7	( 156,072 )	( 178,800 )
Provision for liabilities:		( 34,105 )	( 41,099 )
Total net assets (liabilities):		4,852,799	3,137,582
Capital and reserves
Called up share capital:		1,000	1,000
Profit and loss account:		4,851,799	3,136,582
Total Shareholders' funds:		4,852,799	3,137,582

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 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 Financial Reporting Standard 101

  Turnover policy

  Revenue Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised on the satisfaction of performance obligations, such as the transfer of a promised good, identified in the contract between the Company and the customer. A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the passage of time is required before the payment is due. Rendering of services Revenue from providing services is recognised in the accounting period in which the services are rendered. The Company applies the practical expedient in IFRS 15 (paragraph 63) and does not adjust the promised amount of consideration for the effects of a significant financing component if the Company expects, at contract inception, that the period between the transfer of a promised good or service to a customer and when the customer pays for that good or service will be one year or less. The Company applies the practical expedient in IFRS 15 (paragraph 94) and recognises incremental costs of obtaining a contract as an expense when incurred if the amortisation period of the asset that the company would otherwise have recognised is one year or less.

  Tangible fixed assets depreciation policy

  Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: L/Term Leasehold Property - Over the lease term Leasehold improvements - Over the lease term Plant and machinery - 8% to 33.3% straight line Leased plant and machinery - Over the lease term

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	15 months to 31 March 2024
  Average number of employees during the period	17	13