The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have been prepared on a going concern basis. Unfortunately, due to a particularly wet summer, the company's turnover dropped slightly.  Added to that, the directors started to receive a small remuneration from the company.  These two factors resulted in a loss for the year, which means the company still has a net deficit.  However,  the directors have been working to increase the turnover of the company and it is anticipated that the deficit will be at least reduced, if not cleared in the next year.  The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern and therefore the going concern basis is deemed appropriate.

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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.