Contents of the Financial Statements

for the Period Ended 31 December 2025

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

Directors' report period ended 31 December 2025

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

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Hilton Ingram
Sayurie Naidoo
Christopher Howard
Craig Wilson Miller

The directors shown below have held office during the period of
1 January 2025 to 31 March 2025

John Eastwood
Matthew Walker
Mukumbi Litana

The director shown below has held office during the period of
1 May 2025 to 31 December 2025

Mark Freed

The director shown below has held office during the period of
1 April 2025 to 31 December 2025

David Jollie

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 June 2026

And signed on behalf of the board by:
Name: Christopher Howard
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	2024
	£	£
Turnover:	5,984,977	5,554,615
Cost of sales:	( 5,788,714 )	( 5,325,197 )
Gross profit(or loss):	196,263	229,418
Administrative expenses:	( 28,414 )	( 35,966 )
Other operating income:	140	282
Operating profit(or loss):	167,989	193,734
Interest receivable and similar income:	37,497	50,438
Interest payable and similar charges:	( 1,127 )	( 1,970 )
Profit(or loss) before tax:	204,359	242,202
Tax:	( 47,686 )	( 47,914 )
Profit(or loss) for the financial year:	156,673	194,288

Balance sheet

As at 31 December 2025

	Notes	2025	2024
		£	£
Fixed assets
Investments:	3	250,329	105,508
Total fixed assets:		250,329	105,508
Current assets
Stocks:	4	345,318	222,422
Debtors:	5	97,660	71,102
Cash at bank and in hand:		886,971	1,025,734
Investments:	6	14,458	18,210
Total current assets:		1,344,407	1,337,468
Prepayments and accrued income:		5,564	12,582
Creditors: amounts falling due within one year:	7	( 1,162,635 )	( 877,168 )
Net current assets (liabilities):		187,336	472,882
Total assets less current liabilities:		437,665	578,390
Creditors: amounts falling due after more than one year:	8	( 1,199 )	( 426 )
Provision for liabilities:		( 771 )	( 503 )
Total net assets (liabilities):		435,695	577,461
Capital and reserves
Called up share capital:		4,001	4,001
Share premium account:		96,019	96,019
Other reserves:		0	0
Profit and loss account:		335,675	477,441
Total Shareholders' funds:		435,695	577,461

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Revenue is derived principally from commodity sales. A sale is recognised when control has been transferred. This is typically when title and insurance risk have passed to the customer and the goods have been delivered to a contractually agreed location. Revenue from contracts with customers is measured at the fair value of consideration received or receivable as at the date control is transferred, after deducting discounts, volume rebates, value added tax and other sales taxes.

  Valuation information and policy

  Financial assets and liabilities are measured in accordance with the Company's accounting policies. Investments designated at fair value through other comprehensive income, derivative financial instruments and certain inventories are carried at fair value. Where quoted market prices are not available, fair values are determined using appropriate valuation techniques, including discounted cash flow models and observable market data. Inventories are stated at the lower of cost and net realisable value, except for inventories held by commodity broker-traders, which are measured at fair value less costs to sell

  Other accounting policies

  The accounts include policies relating to revenue recognition, inventories, investments, financial instruments, foreign currency translation, taxation, provisions, impairment and share-based payments.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	57	24