Notes	2026 £		2025 £
Fixed assets
Tangible fixed assets	3	242,134		292,335
		242,134		292,335
Current assets
Stocks	4	1,500		1,500
Debtors	5	11,466		191,643
Cash at bank and in hand		107,413		125,480
		120,379		318,623
Creditors: amount falling due within one year	6	(187,047)		(207,715)
Net current assets		(66,668)		110,908
Total assets less current liabilities		175,466		403,243
Creditors: amount falling due after more than one year	7	(148,764)		(157,734)
Provisions for liabilities	8	(46,005)		(55,544)
Net assets		(19,303)		189,965
Capital and reserves
Called up share capital	9	100		100
Profit and loss account		(19,403)		189,865
Shareholders' funds		(19,303)		189,965

1.

Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Computer Equipment 20% Reducing Balance Motor Vehicles 25% Reducing Balance Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.