Contents of the Financial Statements

for the Period Ended 31 August 2025

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

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Directors

The directors shown below have held office during the whole of the period from
1 September 2024 to 31 August 2025

Grace Siley
Iyata Tacia Reid
Sherene Taylor
Tracey-Anne Manning

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
8 January 2026

And signed on behalf of the board by:
Name: Sherene Taylor
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2025

	2025	2024
	£	£
Turnover:	409,228	230,267
Cost of sales:	( 145,322 )	( 50,543 )
Gross profit(or loss):	263,906	179,724
Distribution costs:	( 18,064 )	( 27,921 )
Administrative expenses:	( 203,238 )	( 127,940 )
Operating profit(or loss):	42,604	23,863
Interest payable and similar charges:	( 552 )	( 338 )
Profit(or loss) before tax:	42,052	23,525
Tax:	( 672 )
Profit(or loss) for the financial year:	41,380	23,525

Balance sheet

As at 31 August 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	75,813	47,513
Total fixed assets:		75,813	47,513
Current assets
Debtors:	4	36,666	11,004
Cash at bank and in hand:		71,309	61,799
Total current assets:		107,975	72,803
Creditors: amounts falling due within one year:	5	( 132,788 )	( 132,128 )
Net current assets (liabilities):		(24,813)	(59,325)
Total assets less current liabilities:		51,000	( 11,812)
Creditors: amounts falling due after more than one year:	6	( 32,091 )	( 10,659 )
Total net assets (liabilities):		18,909	(22,471)
Capital and reserves
Called up share capital:		4	4
Profit and loss account:		18,905	(22,475 )
Total Shareholders' funds:		18,909	(22,471)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 August 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. Tumover 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 and depreciation Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses. At cash 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: Motor vehicles 25% Reducing balance

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	8	4