Contents of the Financial Statements

for the Period Ended 31 October 2025

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

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

Faye Hamilton

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
6 July 2026

And signed on behalf of the board by:
Name: Faye Hamilton
Status: Director

Profit And Loss Account

for the Period Ended 31 October 2025

	2025	2024
	£	£
Turnover:	96,064	109,602
Cost of sales:	( 73,351 )	( 82,042 )
Gross profit(or loss):	22,713	27,560
Administrative expenses:	( 6,048 )	( 9,480 )
Operating profit(or loss):	16,665	18,080
Profit(or loss) before tax:	16,665	18,080
Tax:	( 3,331 )	( 3,825 )
Profit(or loss) for the financial year:	13,334	14,255

Balance sheet

As at 31 October 2025

	Notes	2025	2024
		£	£
Current assets
Debtors:	3	1,159	581
Cash at bank and in hand:		84,338	76,556
Total current assets:		85,497	77,137
Creditors: amounts falling due within one year:	4	( 5,079 )	( 10,053 )
Net current assets (liabilities):		80,418	67,084
Total assets less current liabilities:		80,418	67,084
Total net assets (liabilities):		80,418	67,084
Members' funds
Profit and loss account:		80,418	67,084
Total members' funds:		80,418	67,084

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 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

  Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment 25% Straight Line Method The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0