Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

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

B. Bennett
K. Cowling
S.A.C. Kilroe
C. Slater

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
31 December 2025

And signed on behalf of the board by:
Name: K. Cowling
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

	2025	2024
	£	£
Turnover:	201,905	214,566
Cost of sales:	( 49,774 )	( 56,846 )
Gross profit(or loss):	152,131	157,720
Distribution costs:	( 6,300 )	( 8,730 )
Administrative expenses:	( 167,253 )	( 149,588 )
Other operating income:	17,048	10,934
Operating profit(or loss):	(4,374)	10,336
Profit(or loss) before tax:	(4,374)	10,336
Tax:		16,825
Profit(or loss) for the financial year:	(4,374)	27,161

Balance sheet

As at 31 March 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	3,713	4,950
Total fixed assets:		3,713	4,950
Current assets
Stocks:	4	25,306	18,441
Debtors:	5	15,319	39,258
Cash at bank and in hand:		16,886	19,289
Total current assets:		57,511	76,988
Creditors: amounts falling due within one year:	6	( 24,084 )	( 40,424 )
Net current assets (liabilities):		33,427	36,564
Total assets less current liabilities:		37,140	41,514
Total net assets (liabilities):		37,140	41,514
Members' funds
Profit and loss account:		37,140	41,514
Total members' funds:		37,140	41,514

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 Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: - the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; - the amount of revenue can be measured reliably; - it is probable that the economic benefits associated with the transaction will flow to the Company; and - the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

  Tangible fixed assets depreciation policy

  Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: Leasehold land and buildings: 10% Straight line Plant and machinery: 25% Reducing balance Furniture, fittings and equipment: 25% Reducing balance

  Other accounting policies

  Grants Grants are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	6	11