Contents of the Financial Statements

for the Period Ended 28 February 2025

Profit And Loss Account

for the Period Ended 28 February 2025

Balance sheet

As at 28 February 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 28 February 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 28 February 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 represents amounts receivable for goods and services provided in the normal course of business, net of value added tax and trade discounts. Revenue from the sale of goods is recognised when goods are delivered and ownership has transferred to the customer. Revenue from services is recognised when the services are provided.

  Tangible fixed assets depreciation policy

  Depreciation is provided to write off the cost of tangible fixed assets less their estimated residual values over their expected useful economic lives. Depreciation is charged on a straight-line basis at the following annual rates: Plant and machinery: 20% Motor vehicles: 20%

Notes to the Financial Statements

for the Period Ended 28 February 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	30	22