Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet

As at 31 August 2025

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 directors have chosen not to file a copy of the company's profit and loss account.

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

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered during the year. Revenue from the sale of goods is recognised on despatch of the goods. Revenue from the provision of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

  Tangible fixed assets depreciation policy

  Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset at 15% on a straight line basis. If there is an indication that there has been a significant change of depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

  Intangible fixed assets amortisation policy

  Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and impairment losses. It is amortised on a straight line basis over its useful life of between 15 and 20 years.

  Other accounting policies

  Taxation the taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods, and measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date, and measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Operating leases Lease payments are recognised as an expense over the lease term on a straight line basis.. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term on a straight line basis. Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, conversion and other costs incurred in bringing the stocks to their present location and condition. Financial instruments A financial liability is recognised when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, and subsequently measured at amortised cost using the effective interest rate method. Pension contributions Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided.

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	8	8