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

Mr F Combley
Ms K Crawford
Mr W Heath
Mr A Mengistu
Ms P Wallace

The director shown below has held office during the period of
1 May 2024 to 31 March 2025

Mr E Collins

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
2 December 2025

And signed on behalf of the board by:
Name: Mr W Heath
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

	2025	2024
	£	£
Turnover:	73,724	71,183
Cost of sales:	( 56,895 )	( 44,025 )
Gross profit(or loss):	16,829	27,158
Administrative expenses:	( 28,404 )	( 20,663 )
Operating profit(or loss):	(11,575)	6,495
Interest receivable and similar income:	32
Interest payable and similar charges:	( 101 )	( 71 )
Profit(or loss) before tax:	(11,644)	6,424
Tax:	2,356	( 1,460 )
Profit(or loss) for the financial year:	(9,288)	4,964

Balance sheet

As at 31 March 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	1,074	1,226
Total fixed assets:		1,074	1,226
Current assets
Stocks:	4	1,500	2,200
Debtors:	5	2,536	18,674
Cash at bank and in hand:		146,714	18,252
Total current assets:		150,750	39,126
Creditors: amounts falling due within one year:	6	( 30 )	( 1,227 )
Net current assets (liabilities):		150,720	37,899
Total assets less current liabilities:		151,794	39,125
Creditors: amounts falling due after more than one year:	7	( 122,190 )
Provision for liabilities:			( 233 )
Total net assets (liabilities):		29,604	38,892
Members' funds
Profit and loss account:		29,604	38,892
Total members' funds:		29,604	38,892

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods, donations, grant funding and rent. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Grant income and donations are recognised when the monies are received unless the grant covers more than 6 months when it is allocated over the life of the project. Rental income is recognised when the rent is due.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

  Other accounting policies

  Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Donated goods for sale have no cost to the organisation and are included at zero cost. All profits from the sale of these goods are recognised on sale. Volunteer time Volunteer's time is gratefully received. It is given freely and is not included in the accounts. The alternative is to value the time and record this as a donation and an expense but the directors consider this unnecessary at this time.

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