REGISTERED NUMBER: 07593818 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 30 April 2025

for

DD-Scientific Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Statement of Income and Retained Earnings

8

Balance Sheet

9

Cash Flow Statement

10

Notes to the Cash Flow Statement

11

Notes to the Financial Statements

12

DIRECTORS:

Mrs J Davies

Mr D Davies

Mrs L J Drain

Mr J Drain

Mr A Rex

Mr R J White

Mr M Kelly

REGISTERED OFFICE:

12 West Links

Tollgate

Chandlers Ford

Eastleigh

Hampshire

SO53 3TG

REGISTERED NUMBER:

07593818 (England and Wales)

AUDITORS:

Griffiths Marshall

Floor 4

Llanthony Warehouse

The Docks

Gloucester

Gloucestershire

GL1 2EH

The directors present their strategic report for the year ended 30 April 2025.

REVIEW OF BUSINESS

We are pleased to present the report and accounts of DD-Scientific Limited for the year ended 30 April 2025. As ever, we are extremely grateful for the continued support and hard work of our employees and the loyalty of our clients, suppliers and business partners.

PRINCIPAL RISKS AND UNCERTAINTIES

The company had no financial instruments at the year end other than bank loans and cash, and financial

instruments such as debtors and creditors that arise directly from its operations.

KEY PERFORMANCE INDICATORS

The key financial and other performance indicators during the current period and prior period are:

2025

2024

Sales

£14,726,320

£13,082,775

Gross Profit

£5,315,940

£4,429,533

Gross Profit Margin

36%

34%

Operating Profit

£2,352,562

£2,117,143

ON BEHALF OF THE BOARD:

Mr D Davies - Director

18 December 2025

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the manufacture and sale of gas sensors and gas detection instruments.

DIVIDENDS

The total distribution of dividends for the year ended 30 April 2025 was £1,181,675.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

Mrs J Davies

Mr D Davies

Mrs L J Drain

Mr J Drain

Mr A Rex

Mr R J White

Mr M Kelly

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Griffiths Marshall, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr D Davies - Director

18 December 2025

Opinion

We have audited the financial statements of DD-Scientific Limited (the 'company') for the year ended 30 April 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Extent to which our procedures are capable of detecting irregularities including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

-

Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

-

Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the company through enquiry and inspection;

-

Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

-

Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Our Audit procedures were designed to respond to risks of a material misstatement in the financial statements, recognising that the risk of not detecting a material mistatement due to fraud is higher than risk of not detecting one resulting from error, as fraud involves deliberate concealment by, for example, forgery, misrepresentations or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Greg Lewis (Senior Statutory Auditor)

for and on behalf of Griffiths Marshall

Floor 4

Llanthony Warehouse

The Docks

Gloucester

Gloucestershire

GL1 2EH

19 December 2025

TURNOVER

14,726,320

13,082,775

Cost of sales

9,410,380

8,653,242

GROSS PROFIT

5,315,940

4,429,533

Administrative expenses

2,963,378

2,312,390

2,352,562

2,117,143

Other operating income

-

500

OPERATING PROFIT

4

2,352,562

2,117,643

Interest receivable and similar income

9

9

2,352,571

2,117,652

Interest payable and similar expenses

6

1,434

2,973

PROFIT BEFORE TAXATION

2,351,137

2,114,679

Tax on profit

7

343,153

420,870

PROFIT FOR THE FINANCIAL YEAR

2,007,984

1,693,809

Retained earnings at beginning of year

4,209,163

3,029,449

Dividends

8

(1,181,675

)

(514,095

)

RETAINED EARNINGS AT END OF YEAR

5,035,472

4,209,163

FIXED ASSETS

Tangible assets

9

905,947

1,037,114

CURRENT ASSETS

Stocks

10

1,103,053

818,215

Debtors

11

2,615,138

2,703,024

Cash at bank

2,091,090

1,602,788

5,809,281

5,124,027

CREDITORS

Amounts falling due within one year

12

1,594,632

1,727,365

NET CURRENT ASSETS

4,214,649

3,396,662

TOTAL ASSETS LESS CURRENT LIABILITIES

5,120,596

4,433,776

CREDITORS

Amounts falling due after more than one year

13

-

(10,370

)

PROVISIONS FOR LIABILITIES

16

(35,124

)

(164,243

)

NET ASSETS

5,085,472

4,259,163

CAPITAL AND RESERVES

Called up share capital

17

50,000

50,000

Retained earnings

18

5,035,472

4,209,163

SHAREHOLDERS' FUNDS

5,085,472

4,259,163

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

Mr D Davies - Director

Mr J Drain - Director

Cash flows from operating activities

Cash generated from operations

1

2,190,498

1,176,208

Interest element of hire purchase payments paid

(1,434

)

(2,973

)

Tax paid

(445,942

)

(437,450

)

Net cash from operating activities

1,743,122

735,785

Cash flows from investing activities

Purchase of tangible fixed assets

(51,514

)

(369,351

)

Interest received

9

9

Net cash from investing activities

(51,505

)

(369,342

)

Cash flows from financing activities

Loan repayments in year

(10,649

)

(10,648

)

Capital repayments in year

(10,991

)

(32,950

)

Equity dividends paid

(1,181,675

)

(514,095

)

Net cash from financing activities

(1,203,315

)

(557,693

)

Increase/(decrease) in cash and cash equivalents

488,302

(191,250

)

Cash and cash equivalents at beginning of year

2

1,602,788

1,794,038

Cash and cash equivalents at end of year

2

2,091,090

1,602,788

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

30.4.25

30.4.24

£

£

Profit before taxation

2,351,137

2,114,679

Depreciation charges

182,680

176,616

Finance costs

1,434

2,973

Finance income

(9

)

(9

)

2,535,242

2,294,259

Increase in stocks

(284,838

)

(344,556

)

Increase in trade and other debtors

(18,231

)

(755,263

)

Decrease in trade and other creditors

(41,675

)

(18,232

)

Cash generated from operations

2,190,498

1,176,208

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 April 2025

30.4.25

1.5.24

£

£

Cash and cash equivalents

2,091,090

1,602,788

Year ended 30 April 2024

30.4.24

1.5.23

£

£

Cash and cash equivalents

1,602,788

1,794,038

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.5.24

Cash flow

At 30.4.25

£

£

£

Net cash

Cash at bank

1,602,788

488,302

2,091,090

1,602,788

488,302

2,091,090

Debt

Finance leases

(10,991

)

10,991

-

Debts falling due within 1 year

(10,000

)

278

(9,722

)

Debts falling due after 1 year

(10,370

)

10,370

-

(31,361

)

21,639

(9,722

)

Total

1,571,427

509,941

2,081,368

1.	STATUTORY INFORMATION

DD-Scientific Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

10% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Pension costs and other post-retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

30.4.25

30.4.24

£

£

Wages and salaries

3,471,563

3,522,497

Social security costs

242,718

161,227

Other pension costs

457,711

52,573

4,171,992

3,736,297

The average number of employees during the year was as follows:

30.4.25

30.4.24

Directors

7

7

Employees

47

33

54

40

The Directors are considered the only members of key management.

30.4.25

30.4.24

£

£

Directors' remuneration

299,417

325,680

Directors' pension contributions to money purchase schemes

406,447

-

Information regarding the highest paid director is as follows:

30.4.25

30.4.24

£

£

Emoluments etc

107,638

325,680

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.4.25

30.4.24

£

£

Other operating leases

113,200

93,646

Depreciation - owned assets

182,681

176,617

Foreign exchange differences

159,432

86,465

5.	AUDITORS' REMUNERATION

30.04.25

30.04.24

Fees payable to the company's auditor and associates:

£

£

For audit services

Audit of the financial statements of the group and company's subsidiaries

12,400

12,400

12,400

12,400

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

30.4.25

30.4.24

£

£

Hire purchase

1,434

2,973

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

30.4.25

30.4.24

£

£

Current tax:

UK corporation tax

472,272

395,024

Deferred tax

(129,119

)

25,846

Tax on profit

343,153

420,870

8.

DIVIDENDS

30.4.25

30.4.24

£

£

Ordinary A Shares shares of 1 each

Interim

1,181,675

514,095

9.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

1,070,702

525,702

20,644

33,753

1,650,801

Additions

-

21,425

30,089

-

51,514

Disposals

(54,182

)

-

-

(6,345

)

(60,527

)

At 30 April 2025

1,016,520

547,127

50,733

27,408

1,641,788

DEPRECIATION

At 1 May 2024

324,599

254,729

4,085

30,274

613,687

Charge for year

98,205

76,645

5,320

2,511

182,681

Eliminated on disposal

(54,182

)

-

-

(6,345

)

(60,527

)

At 30 April 2025

368,622

331,374

9,405

26,440

735,841

NET BOOK VALUE

At 30 April 2025

647,898

215,753

41,328

968

905,947

At 30 April 2024

746,103

270,973

16,559

3,479

1,037,114

10.

STOCKS

30.4.25

30.4.24

£

£

Work-in-progress

195,893

-

Finished goods

907,160

818,215

1,103,053

818,215

11.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

2,401,357

2,220,377

Amounts owed by group undertakings

-

171,363

VAT

109,757

215,873

Prepayments

104,024

95,411

2,615,138

2,703,024

12.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts (see note 14)

9,722

10,000

Hire purchase contracts (see note 15)

-

10,991

Trade creditors

876,584

808,643

Tax

45,732

19,402

Social security and other taxes

69,197

58,219

Other creditors

-

63,714

Net wages due

125,814

127,260

Directors' current accounts

15,312

16,209

Accrued expenses

452,271

612,927

1,594,632

1,727,365