Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors' report period ended 31 October 2025

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

Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

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
10 June 2026

And signed on behalf of the board by:
Name: L V Evans
Status: Director

Balance sheet

As at 31 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 October 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 October 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 represents the value of services rendered during the year in the course of its principal activity.

  Tangible fixed assets depreciation policy

  Tangible Fixed Assets are stated at cost less accumulated depreciation and impairment losses . Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. -Short Leasehold Property-over the period of the lease . -Plant and Equipment -10% straightline basis ,33% straightline basis and 25% reducing balance basis. -Motor Vehicles-25% reducing balance basis.

  Intangible fixed assets amortisation policy

  Amortisation is provided at 20% on cost in order to write off Goodwill over its estimated useful economic life.

  Valuation information and policy

  Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

  Other accounting policies

  Leasing and Hire Purchase Contracts: Assets acquired under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets are depreciated on the same basis as owned assets. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the Company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance charge is charged to the profit and loss account over the period of the agreement using the effective interest method. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis. Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Debtors and Creditors Receivable/Payable Within One Year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Pensions: The Company operates a defined contribution pension scheme. The pension charge represents the amount payable by the Company to the Scheme in respect of the year. Interest on Borrowings: Interest is charged to the profit and loss account where appropriate, over the term of the debt using the effective interest method, so that the amount charged is at a constant rate on the carrying amount. Going Concern Basis of Accounting: The Accounts have been prepared on the assumption that the Company is able to carry on Business as a going concern ,which the Director considers appropriate having regard to the prevailing circumstances.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	10	10