Registration number: 08247171

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

(Registration number: 08247171)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	74,237	46,305
Current assets
Debtors	5	108,887	67,424
Cash at bank and in hand		12,607	84,954
		121,494	152,378
Creditors: Amounts falling due within one year	6	(135,878)	(143,159)
Net current (liabilities)/assets		(14,384)	9,219
Total assets less current liabilities		59,853	55,524
Creditors: Amounts falling due after more than one year	6	(19,017)	(24,077)
Provisions for liabilities		(11,458)	(11,113)
Net assets		29,378	20,334
Capital and reserves
Called up share capital		3	3
Retained earnings		29,375	20,331
Shareholders' funds		29,378	20,334

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 May 2026 and signed on its behalf by:
 

......................................... Mr R W Stainsby Director

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Paddock, Foolpenny Hall
London Road
Stapeley
Nantwich
Cheshire
CW5 7JL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government Grants are recognised using the accrual model. Grants which relate to revenue shall be
recognised in other operating income on a systematic basis over the periods in which the company recognises
the related costs for which the grant is intended to compensate.
Any amounts outstanding at the year end will be included within other debtors.

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and computer equipment	15% reducing balance/ straight line over 3 years
Improvements to leasehold	straight line over the remaining lease term

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 42 (2024 - 39).

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Improvements to leasehold £	Fixtures, fittings and computer equipment  £	Total £
Cost or valuation
At 1 September 2024	-	117,692	117,692
Additions	25,160	20,292	45,452
At 31 August 2025	25,160	137,984	163,144
Depreciation
At 1 September 2024	-	71,388	71,388
Charge for the year	741	16,778	17,519
At 31 August 2025	741	88,166	88,907
Carrying amount
At 31 August 2025	24,419	49,818	74,237
At 31 August 2024	-	46,305	46,305

5

Debtors

	2025 £	2024 £
Trade debtors	13,535	14,832
Other debtors	95,352	52,592
	108,887	67,424

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	6,073	5,059
Trade creditors		23,161	7,544
Taxation and social security		9,861	20,341
Other creditors		96,783	110,215
		135,878	143,159

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	19,017	24,077

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,058	5,059
Bank overdrafts	1,015	-
	6,073	5,059

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	19,017	24,077

8	Related party transactions

Other transactions with directors

During the year, advances were made to the directors in the sum of £125,057 and repayments were made in the sum of £78,822. At the year end, the directors owed the company the amount of £85,540 (2024: £39,305) and this amount is included in other debtors. The loan was interest free and repayable on demand.