Contents of the Financial Statements

for the Period Ended 31 December 2025

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

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

Daniele Cattedu
Paul Ayers
Paul Simmonds

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
7 July 2026

And signed on behalf of the board by:
Name: Daniele Cattedu
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	2024
	£	£
Turnover:	587,590	1,029,698
Cost of sales:	( 426,197 )	( 630,814 )
Gross profit(or loss):	161,393	398,884
Distribution costs:	( 154 )	( 878 )
Administrative expenses:	( 29,852 )	( 346,395 )
Operating profit(or loss):	131,387	51,611
Interest receivable and similar income:		273
Profit(or loss) before tax:	131,387	51,884
Profit(or loss) for the financial year:	131,387	51,884

Balance sheet

As at 31 December 2025

	Notes	2025	2024
		£	£
Current assets
Debtors:	3	512,703	117,221
Cash at bank and in hand:		90,951	140,827
Total current assets:		603,654	258,048
Net current assets (liabilities):		603,654	258,048
Total assets less current liabilities:		603,654	258,048
Accruals and deferred income:		( 719,893 )	( 505,674 )
Total net assets (liabilities):		(116,239)	(247,626)
Members' funds
Profit and loss account:		(116,239)	( 247,626)
Total members' funds:		( 116,239)	(247,626)

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 Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: The Company has transferred to the buyer the significant risks and rewards of ownership of the goods; The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; The amount of revenue can be measured reliably; It is probable that the economic benefits associated with the transaction will flow to the Company; and The costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0