Registration number: 04275053

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mrs Melanie James

Mr Mark Edward James

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved by the Board on 5 June 2026 and signed on its behalf by:

......................................... Mrs Melanie James Director

......................................... Mr Mark Edward James Director

(Registration number: 04275053)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	7	19,990	12,533
Current assets
Stocks	8	187,946	17,599
Debtors	9	1,295	51,484
Cash at bank and in hand		600	4,900
		189,841	73,983
Creditors: Amounts falling due within one year	11	(169,461)	(78,864)
Net current assets/(liabilities)		20,380	(4,881)
Net assets		40,370	7,652
Capital and reserves
Called up share capital		100	100
Retained earnings		40,270	7,552
Shareholders' funds		40,370	7,652

For the financial year ending 31 March 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:
 

......................................... Mr Mark Edward James Director

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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:
Unit 6A Crown Works
Oldmixon Crescent
Weston Super Mere
North Somerset
Somerset
BS24 9AX

These financial statements were authorised for issue by the Board on 5 June 2026.

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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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.

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 sales/value added tax, 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

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.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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
Plant and machinery	25% reducing balance
Commercial motor vehicles	25% reducing balance
Office equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Turnover

The analysis of the company's turnover for the year from continuing operations is as follows:

	2026 £	2025 £
Sale of goods	510,872	454,503
Interest received	-	3
	510,872	454,506

4	Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

	2026 £	2025 £
Wages and salaries	135,795	146,881
Pension costs, defined contribution scheme	12,581	13,999
	148,376	160,880

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

	2026 No.	2025 No.
Other departments	5	5
	5	5

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	24,518	24,518
Contributions paid to money purchase schemes	6,372	6,372
	30,890	30,890

6

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	20,615	8,779

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	111,317	21,110	11,241	143,668
Additions	7,900	4,554	-	12,454
At 31 March 2026	119,217	25,664	11,241	156,122
Depreciation
At 1 April 2025	102,559	20,102	8,474	131,135
Charge for the year	3,332	1,112	553	4,997
At 31 March 2026	105,891	21,214	9,027	136,132
Carrying amount
At 31 March 2026	13,326	4,450	2,214	19,990
At 31 March 2025	8,758	1,008	2,767	12,533

8

Stocks

	2026 £	2025 £
Raw materials and consumables	172,873	-
Work in progress	15,073	17,599
	187,946	17,599

9

Debtors

Current	2026 £	2025 £
Trade debtors	1,295	51,484
	1,295	51,484

10	Cash and cash equivalents

	2026 £	2025 £
Cash on hand	600	-
Cash at bank	-	4,900
	600	4,900
Bank overdrafts	(36,089)	(50,317)
Cash and cash equivalents in statement of cash flows	(35,489)	(45,417)

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

11

Creditors

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	14	36,089	50,317
Trade creditors		59,237	5,298
Amounts due to related parties		14,671	2,858
Social security and other taxes		38,849	11,612
Income tax liability	6	20,615	8,779
		169,461	78,864

12	Pension and other schemes

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £12,581 (2025 - £13,999).

13	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

14	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	36,089	50,317

15

Dividends

		2026		2025
		£		£
Final dividend of £Nil (2025 - £500.00) per ordinary share		50,000		50,000