Contents of the Financial Statements

for the Period Ended 5 April 2025

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

Directors' report period ended 5 April 2025

The directors present their report with the financial statements of the company for the period ended 5 April 2025

Directors

The directors shown below have held office during the whole of the period from
6 April 2024 to 5 April 2025

Emily Dewhurst
Joshua Simpson
Emma Robertson
Andrew Sainsbury
Miriam Sawyer

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
5 January 2026

And signed on behalf of the board by:
Name: Emily Dewhurst
Status: Director

Profit And Loss Account

for the Period Ended 5 April 2025

	2025	2024
	£	£
Turnover:	257,763	220,613
Cost of sales:	( 120,256 )	( 102,413 )
Gross profit(or loss):	137,507	118,200
Distribution costs:	( 14,559 )	( 5,044 )
Administrative expenses:	( 94,720 )	( 89,957 )
Operating profit(or loss):	28,228	23,199
Interest receivable and similar income:	204
Profit(or loss) before tax:	28,432	23,199
Tax:	( 5,402 )	( 4,408 )
Profit(or loss) for the financial year:	23,030	18,791

Balance sheet

As at 5 April 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	55,499	12,395
Total fixed assets:		55,499	12,395
Current assets
Stocks:	4	250	250
Debtors:	5	17,672	11,403
Cash at bank and in hand:		109,027	82,439
Total current assets:		126,949	94,092
Net current assets (liabilities):		126,949	94,092
Total assets less current liabilities:		182,448	106,487
Creditors: amounts falling due after more than one year:	6	( 2,263 )	( 7,007 )
Provision for liabilities:		( 7,757 )	( 2,355 )
Accruals and deferred income:		( 74,753 )	( 22,480 )
Total net assets (liabilities):		97,675	74,645
Members' funds
Profit and loss account:		97,675	74,645
Total members' funds:		97,675	74,645

The notes form part of these financial statements

Balance sheet statements

For the year ending 5 April 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 5 April 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: Plant and machinery 10% Reducing balance Motor vehicles 25% Reducing balance Furniture, fittings and equipment 10% Straight line

  Valuation information and policy

  Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to income and expenditure account as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. Trade and other creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

  Other accounting policies

  Defined contribution pensions The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Notes to the Financial Statements

for the Period Ended 5 April 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	9	9