Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Directors

The directors shown below have held office during the period of
1 January 2024 to 23 December 2024

Leighton Rhys Paul
Joy Helen Parkinson
Émelyne Liliane Hélène Bradley

The director shown below has held office during the period of
23 December 2024 to 31 December 2024

Scott Livingston

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
17 November 2025

And signed on behalf of the board by:
Name: Scott Livingston
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2024

	2024	2023
	£	£
Turnover:	1,500,960	1,205,293
Cost of sales:	( 1,314,216 )	( 1,110,182 )
Gross profit(or loss):	186,744	95,111
Administrative expenses:	( 414,581 )	( 720,504 )
Other operating income:		2,500
Operating profit(or loss):	(227,837)	(622,893)
Interest receivable and similar income:	31	18
Interest payable and similar charges:	( 23,607 )	( 294,198 )
Profit(or loss) before tax:	(251,413)	(917,073)
Tax:	0	32,655
Profit(or loss) for the financial year:	(251,413)	(884,418)

Balance sheet

As at 31 December 2024

	Notes	2024	2023
		£	£
Fixed assets
Intangible assets:	3	29,700	26,667
Tangible assets:	4	18,462	30,478
Total fixed assets:		48,162	57,145
Current assets
Stocks:	5	40,796	211,171
Debtors:	6	103,276	134,616
Cash at bank and in hand:		31,647	68,132
Total current assets:		175,719	413,919
Creditors: amounts falling due within one year:	7	( 480,479 )	( 2,753,346 )
Net current assets (liabilities):		(304,760)	(2,339,427)
Total assets less current liabilities:		(256,598)	( 2,282,282)
Creditors: amounts falling due after more than one year:	8	( 68,348 )	( 160,920 )
Total net assets (liabilities):		(324,946)	(2,443,202)
Capital and reserves
Called up share capital:		750,579	750,579
Share premium account:		9,996	9,996
Other reserves:		2,572,995	203,326
Profit and loss account:		(3,658,516 )	(3,407,103 )
Total Shareholders' funds:		( 324,946 )	(2,443,202)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2024 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 December 2024

• 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 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.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings - 25% straight line Computers - 25% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

  Intangible fixed assets amortisation policy

  Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	5	7