Contents of the Financial Statements

for the Period Ended 31 August 2025

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

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

David Elliot
Sarah Louise Elliot
Daniel Cheetham

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
13 April 2026

And signed on behalf of the board by:
Name: David Elliot
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2025

	2025	2024
	£	£
Turnover:	5,327,031	5,852,404
Cost of sales:	( 4,171,000 )	( 4,506,038 )
Gross profit(or loss):	1,156,031	1,346,366
Distribution costs:	( 29,026 )	( 16,835 )
Administrative expenses:	( 1,079,642 )	( 1,154,817 )
Other operating income:	6,820	43,990
Operating profit(or loss):	54,183	218,704
Interest payable and similar charges:	( 16,895 )	( 28,302 )
Profit(or loss) before tax:	37,288	190,402
Tax:	( 13,823 )	( 46,279 )
Profit(or loss) for the financial year:	23,465	144,123

Balance sheet

As at 31 August 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	105,035	132,760
Total fixed assets:		105,035	132,760
Current assets
Stocks:	4	1,058,683	1,059,414
Debtors:	5	96,712	115,241
Cash at bank and in hand:		128,617	70,605
Total current assets:		1,284,012	1,245,260
Creditors: amounts falling due within one year:	6	( 1,103,797 )	( 1,081,113 )
Net current assets (liabilities):		180,215	164,147
Total assets less current liabilities:		285,250	296,907
Creditors: amounts falling due after more than one year:	7	( 43,100 )	( 78,222 )
Provision for liabilities:		( 29,636 )	( 29,636 )
Total net assets (liabilities):		212,514	189,049
Capital and reserves
Called up share capital:		8	8
Share premium account:		72	72
Other reserves:		20	20
Profit and loss account:		212,414	188,949
Total Shareholders' funds:		212,514	189,049

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

  Tangible fixed assets depreciation policy

  Tangible Fixed assets , other than freehold land are stated at cost or valuation less depreciation

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	23	27