REGISTERED NUMBER: 03952880 (England and Wales)

Group Strategic Report, Report of the Director and

Consolidated Financial Statements for the Year Ended 31 December 2024

for

Easylife Holdings Limited

Page

Company Information

1

Group Strategic Report

2

Report of the Director

4

Report of the Independent Auditors

5

Consolidated Income Statement

9

Consolidated Other Comprehensive Income

10

Consolidated Balance Sheet

11

Company Balance Sheet

12

Consolidated Statement of Changes in Equity

13

Company Statement of Changes in Equity

14

Consolidated Cash Flow Statement

15

Notes to the Consolidated Cash Flow Statement

16

Notes to the Consolidated Financial Statements

17

DIRECTOR:

G G Caplan

REGISTERED OFFICE:

26 Station Road

New Barnet

Hertfordshire

EN5 1QW

REGISTERED NUMBER:

03952880 (England and Wales)

AUDITORS:

Christopher Michael Limited

Chartered Certified Accountants &

Statutory Auditors

26 Station Road

New Barnet

Herts

EN5 1QW

The director presents his strategic report of the company and the group for the year ended 31 December 2024.

REVIEW OF BUSINESS

The UK economic outlook and consumer confidence has deteriorated as a result of various factors such as the rising costs of living, the war in Ukraine, and the impact of Brexit. These factors have contributed to the fall in turnover from last year which in turn has been reflected in a fall in profitability.

Increased investment in media activity and streamlining of our costs will generate growth into 2026.

PRINCIPAL RISKS AND UNCERTAINTIES

Risks are accepted as part of the company's business. The director and key employees review the company's risks regularly, and take actions to monitor and mitigate them.

The company's main financial risk is in the exposure to foreign currency fluctuations on the imports of goods from overseas suppliers.

The company also has market risks as it trades in a highly competitive online platform environment. To mitigate this risk the company regularly monitors market prices.

The company is fastidious about quality control and carries out regular reviews and tests on their products. Product safety is of a paramount importance to the company's business ethos.

The company has liquidity and interest rate risks on all its overdraft facilities.

Political & Economic Environment

Global economic volatility may remain high due to the ongoing impact of Covid-19, with clear geopolitical uncertainties relating to the pandemic response and recovery. Brexit continues to drive uncertainty and has the potential to impact core business activities including logistics and workforce management.

Brexit could create potential risks, including foreign exchange movements, adverse impacts from changes in import taxes/tariffs and consumer confidence.

Consumer confidence continues to fall as a result of the rising cost of living driven by energy and fuel prices, as well as inflation which had risen to a 30-year high. The war in Ukraine has led to significant deterioration in the global economic outlook and the Company will continue to monitor key macroeconomic indicators and geopolitical uncertainties including but not limited to those regarding the war, Brexit, COVID-19 and the cost of living crisis.

Supply chain disruption

A material interruption to the product supply chain could reduce the level of retail trading. Management mitigates this risk by reviewing supplier performance regularly.

KEY PERFORMANCE INDICATORS

Turnover in 2024 shows an decrease by 8.5% from £23.96m in 2023 to £21.902m.

Gross profit percentages shows a decrease from 8.82% in 2023 to 5.93% for 2024

Pre tax results shows an increase in loss from a profit of £0.213m for 2023 to a loss of £1.27m for 2024.

FUTURE DEVELOPMENTS

Trading in the current economic environment continues to be challenging with strong competition from both high street and online retailers, and in terms of disruption and increased costs as a result of the UK's departure from the EU and the war in Ukraine.

There has been a significant amount of new investment in the group in the post year end period.

As a result of these changes Easylife Limited is now controlled by DRMG Limited group of companies in post year-end period.

We believe through our strong management team and systems in place we will grow the business by continuing to provide ethical products and services to our customers.

ON BEHALF OF THE BOARD:

G G Caplan - Director

29 December 2025

The director presents his report with the financial statements of the company and the group for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a holding company.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2024.

DIRECTOR

G G Caplan held office during the whole of the period from 1 January 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is 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 director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and the group 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 director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Christopher Michael Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

G G Caplan - Director

29 December 2025

Opinion

We have audited the financial statements of Easylife Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2024 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated 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 group's and of the parent company affairs as at 31 December 2024 and of the group's loss 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 group 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 director's 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 group's and the parent 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 director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, 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 Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Director 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 group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

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

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

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

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is 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 director determines 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 director is responsible for assessing the group's and the parent 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 director either intends to liquidate the group or the parent company or to cease operations, or has 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:

To identify risks of material misstatement due to fraud ("fraud risks") we assessed events or conditions that indicate an incentive or pressure to commit fraud or provide the opportunity to commit fraud.

Our risk assessment procedures included:

- Enquiring with directors and inspection of policy documentation as to Easylife Holdings Limited's policies and procedures to prevent fraud and detect fraud that apply to this company as well as enquiring whether the directors have knowledge of any actual , suspected or alleged fraud;

- Reading the board minutes; and

- Using analytical procedures to identify unusual or unexpected relationships

We communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit.

As required by auditing standards, and taking into account possible pressures to meet profit targets, we perform procedures to address the risk of management override of controls and the risk of fraudulent revenue recognition, including: the risk that revenue is recorded in the wrong period and the risk that management may be in a position to make inappropriate accounting entries.

We did not identify any additional fraud risks.

In determining the audit procedures, we have taken into account the results of our evaluation and testing of the operating effectiveness of some of the Company wide fraud risk management controls and we performed procedures including:

- Identifying journal entries and other adjustments to test based on risk criteria and comparing the identified entries to supporting documentation. These included posted to unusual accounts involving revenue and cash.

- For a sample of revenue transactions around the period end, vouching to supporting external documentation to corroborate whether those items were recorded in the correct accounting period.

-identifying and responding to risks of material misstatement due to non-compliance with laws and regulations

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and through discussion with the directors (as required by auditing standards) and discussed with the directors the policies and procedures regarding compliance with laws and regulations.

Firstly, the company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly, the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation. We identified the following areas as those most likely to have such an effect: health and safety, anti-bribery, general data protection, employment law, and certain aspects of company legislation, recognising the nature of the company's activities. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.

Context of the ability of the audit to detect fraud or breaches of law or regulation

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

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.

Michalis Michael (Senior Statutory Auditor)

for and on behalf of Christopher Michael Limited

Chartered Certified Accountants &

Statutory Auditors

26 Station Road

New Barnet

Herts

EN5 1QW

29 December 2025

TURNOVER

3

21,902,205

23,956,346

Cost of sales

20,826,067

21,842,359

GROSS PROFIT

1,076,138

2,113,987

Administrative expenses

2,374,916

2,820,848

OPERATING LOSS

5

(1,298,778

)

(706,861

)

Interest receivable and similar income

60,883

8,074

(1,237,895

)

(698,787

)

Interest payable and similar expenses

6

561

5,936

LOSS BEFORE TAXATION

(1,238,456

)

(704,723

)

Tax on loss

7

(8,346

)

254,325

LOSS FOR THE FINANCIAL YEAR

(1,230,110

)

(959,048

)

Loss attributable to:

Owners of the parent

(1,230,110

)

(959,048

)

LOSS FOR THE YEAR

(1,230,110

)

(959,048

)

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

(1,230,110

)

(959,048

)

Total comprehensive income attributable to:

Owners of the parent

(1,230,110

)

(959,048

)

FIXED ASSETS

Intangible assets

9

-

-

Tangible assets

10

257,328

350,232

Investments

11

Interest in associate

28

28

257,356

350,260

CURRENT ASSETS

Stocks

12

3,705,274

2,933,940

Debtors

13

609,087

810,428

Cash at bank and in hand

1,654,068

1,838,423

5,968,429

5,582,791

CREDITORS

Amounts falling due within one year

14

3,044,938

2,994,985

NET CURRENT ASSETS

2,923,491

2,587,806

TOTAL ASSETS LESS CURRENT LIABILITIES

3,180,847

2,938,066

CREDITORS

Amounts falling due after more than one year

15

(1,490,887

)

-

PROVISIONS FOR LIABILITIES

17

(25,247

)

(43,243

)

NET ASSETS

1,664,713

2,894,823

CAPITAL AND RESERVES

Called up share capital

18

100

100

Retained earnings

19

1,664,613

2,894,723

SHAREHOLDERS' FUNDS

1,664,713

2,894,823

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

G G Caplan - Director

FIXED ASSETS

Intangible assets

9

-

-

Tangible assets

10

-

-

Investments

11

214,203

214,203

214,203

214,203

CURRENT ASSETS

Debtors

13

13,136

2,000

Cash at bank

1,291,110

1,408,370

1,304,246

1,410,370

CREDITORS

Amounts falling due within one year

14

18,724

165,763

NET CURRENT ASSETS

1,285,522

1,244,607

TOTAL ASSETS LESS CURRENT LIABILITIES

1,499,725

1,458,810

CAPITAL AND RESERVES

Called up share capital

18

100

100

Retained earnings

19

1,499,625

1,458,710

SHAREHOLDERS' FUNDS

1,499,725

1,458,810

Company's profit/(loss) for the financial year

40,915

(745,939

)

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

G G Caplan - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2023

100

3,853,771

3,853,871

Changes in equity

Total comprehensive income

-

(959,048

)

(959,048

)

Balance at 31 December 2023

100

2,894,723

2,894,823

Changes in equity

Total comprehensive income

-

(1,230,110

)

(1,230,110

)

Balance at 31 December 2024

100

1,664,613

1,664,713

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2023

100

2,204,649

2,204,749

Changes in equity

Total comprehensive income

-

(745,939

)

(745,939

)

Balance at 31 December 2023

100

1,458,710

1,458,810

Changes in equity

Total comprehensive income

-

40,915

40,915

Balance at 31 December 2024

100

1,499,625

1,499,725

Cash flows from operating activities

Cash generated from operations

1

(216,770

)

(415,379

)

Interest paid

(561

)

(5,936

)

Tax paid

(16,944

)

(3,454

)

Net cash from operating activities

(234,275

)

(424,769

)

Cash flows from investing activities

Purchase of tangible fixed assets

(10,963

)

(323,745

)

Purchase of fixed asset investments

-

(28

)

Interest received

60,883

8,074

Net cash from investing activities

49,920

(315,699

)

Decrease in cash and cash equivalents

(184,355

)

(740,468

)

Cash and cash equivalents at beginning of year

2

1,838,423

2,578,891

Cash and cash equivalents at end of year

2

1,654,068

1,838,423

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

31.12.24

31.12.23

£

£

Loss before taxation

(1,238,456

)

(704,723

)

Depreciation charges

103,868

57,517

intercompany

(1

)

1

Finance costs

561

5,936

Finance income

(60,883

)

(8,074

)

(1,194,911

)

(649,343

)

Increase in stocks

(771,334

)

(337,202

)

Decrease in trade and other debtors

201,341

1,051,124

Increase/(decrease) in trade and other creditors

1,548,134

(479,958

)

Cash generated from operations

(216,770

)

(415,379

)

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 31 December 2024

31.12.24

1.1.24

£

£

Cash and cash equivalents

1,654,068

1,838,423

Year ended 31 December 2023

31.12.23

1.1.23

£

£

Cash and cash equivalents

1,838,423

2,578,891

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24

Cash flow

At 31.12.24

£

£

£

Net cash

Cash at bank and in hand

1,838,423

(184,355

)

1,654,068

1,838,423

(184,355

)

1,654,068

Total

1,838,423

(184,355

)

1,654,068

1.	STATUTORY INFORMATION

Easylife Holdings 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 General Information page.

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.

Basis of consolidation

The consolidated financial statements include the results of the company and its subsidiaries. The results of the subsidiaries are included from the date of acquisition.

Revenue recognition

Sale of Goods

Turnover is recognised on goods dispatched, excluding discounts, rebates , returns, value added tax and other sales taxes.

Services rendered

Turnover is measured at a fair value of the consideration received or receivable and represents the amounts receivable for the services rendered, stated net of discounts and value added tax.

when the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the services transaction at the end of the reporting period.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stocks are measured at the lower of costs and estimated selling price less costs to complete and sell. Costs includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The company has elected to apply the provisions of section 11 "Basic Financial Instruments" of FRS 102.

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial assets and liabilities are initially measured at transactional costs and are subsequently carried at amortised cost.

If any such assets or liabilities are receivable within one year they are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

Goodwill

Goodwill on consolidation generated with the acquisition of a business in 2005 is being amortised over its useful life of fifteen years.Goodwill paid in connection with the acquisition of a business in 2016 is being amortised evenly over its useful life of five years.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exists. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. One such judgment relates to the valuation and recoverable amount with respect to stock valuation. Assumptions about future market trends and demand have been made.

3.

TURNOVER

The turnover and loss before taxation are attributable to the one principal activity of the group.

An analysis of turnover by class of business is given below:

31.12.24

31.12.23

£

£

Sale of goods

20,968,876

22,920,965

Rendering of services

933,329

1,035,381

21,902,205

23,956,346

An analysis of turnover by geographical market is given below:

31.12.24

31.12.23

£

£

United Kingdom

21,902,205

23,956,346

21,902,205

23,956,346

4.	EMPLOYEES AND DIRECTORS

31.12.24

31.12.23

£

£

Wages and salaries

1,632,217

1,667,794

Social security costs

165,967

133,921

Other pension costs

-

65,755

1,798,184

1,867,470

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

31.12.24

31.12.23

Management and administration

4

4

Sales, marketing and operations

49

51

Customer services

3

2

56

57

The average number of employees by undertakings that were proportionately consolidated during the year was 56 (2023 - 57 ) .

31.12.24

31.12.23

£

£

Director's remuneration

30,000

30,000

5.	OPERATING LOSS

The operating loss is stated after charging/(crediting):

31.12.24

31.12.23

£

£

Other operating leases

494,889

270,056

Depreciation - owned assets

103,867

57,518

Foreign exchange differences

(42,827

)

5,315

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

31.12.24

31.12.23

£

£

Bank interest

505

3,323

Other interest payable

-

2,613

Interest payable

56

-

561

5,936