Contents of the Financial Statements

for the Period Ended 31 May 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Directors

The directors shown below have held office during the whole of the period from
1 June 2024 to 31 May 2025

Ms. Joyce Beatrice Borman
Samantha Keir
Harold Anthony Rimmer
Luanne Rimmer
John David Tranmer

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
29 May 2026

And signed on behalf of the board by:
Name: Luanne Rimmer
Status: Director

Profit And Loss Account

for the Period Ended 31 May 2025

	2025	2024
	£	£
Cost of sales:	( 4,278 )	( 5,710 )
Gross profit(or loss):	(4,278)	(5,710)
Distribution costs:	( 799 )	( 1,078 )
Administrative expenses:	( 8,741 )	( 3,526 )
Other operating income:	9,757	7,967
Operating profit(or loss):	(4,061)	(2,347)
Interest payable and similar charges:	( 105 )	( 109 )
Profit(or loss) before tax:	(4,166)	(2,456)
Profit(or loss) for the financial year:	(4,166)	(2,456)

Balance sheet

As at 31 May 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	2,159	2,327
Total fixed assets:		2,159	2,327
Current assets
Cash at bank and in hand:		29	16
Total current assets:		29	16
Creditors: amounts falling due within one year:	4	( 10,792 )	( 6,781 )
Net current assets (liabilities):		(10,763)	(6,765)
Total assets less current liabilities:		(8,604)	( 4,438)
Total net assets (liabilities):		(8,604)	(4,438)
Members' funds
Profit and loss account:		(8,604)	( 4,438)
Total members' funds:		( 8,604)	(4,438)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 May 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 May 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

  Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer. Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Grants and funding are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant/funding conditions will be met, and the grants will be received. Grants and funding that specify performance conditions are recognised in Other Operating Income when the performance conditions are met. Where grant or funding income does not specify performance conditions, it is recognised in income when the proceeds are received or receivable. Grants and funding received before the recognition criteria are satisfied is recognised as a liability.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: - Land and buildings - 25 years - Plant and machinery - 5 years - Fixtures and fittings - 5 years - Vehicles - 10 years - Office Equipment - 3 years

  Other accounting policies

  Foreign currency translation Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Notes to the Financial Statements

for the Period Ended 31 May 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	5	5

  This number includes only the directors.