Contents of the Financial Statements

for the Period Ended 31 October 2025

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

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 directors shown below have held office during the whole of the period from
1 November 2024 to 31 October 2025

Mark MacMillan
Dawn MacMillan

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 December 2025

And signed on behalf of the board by:
Name: Mark MacMillan
Status: Director

Profit And Loss Account

for the Period Ended 31 October 2025

	2025	2024
	£	£
Turnover:	950,171	1,411,109
Cost of sales:	( 227,025 )	( 407,128 )
Gross profit(or loss):	723,146	1,003,981
Administrative expenses:	( 573,714 )	( 577,496 )
Operating profit(or loss):	149,432	426,485
Interest receivable and similar income:	3,532	5,992
Interest payable and similar charges:	( 8,928 )	( 8,267 )
Profit(or loss) before tax:	144,036	424,210
Tax:	( 42,716 )	( 91,166 )
Profit(or loss) for the financial year:	101,320	333,044

Balance sheet

As at 31 October 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	96,329	127,638
Total fixed assets:		96,329	127,638
Current assets
Stocks:	4	38,487	25,355
Debtors:	5	151,537	202,651
Cash at bank and in hand:		101,381	418,568
Total current assets:		291,405	646,574
Creditors: amounts falling due within one year:	6	( 95,259 )	( 234,875 )
Net current assets (liabilities):		196,146	411,699
Total assets less current liabilities:		292,475	539,337
Creditors: amounts falling due after more than one year:	7	( 70,886 )	( 85,936 )
Total net assets (liabilities):		221,589	453,401
Capital and reserves
Called up share capital:		3	3
Profit and loss account:		221,586	453,398
Total Shareholders' funds:		221,589	453,401

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

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

  Other accounting policies

  Stocks Debtors Creditors Taxation Provisions Leased assets Investments Foreign currency translation

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	15	14