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

Phil Underwood
Haydn Martin
Jason Addis
Elena Milantoni

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
12 May 2026

And signed on behalf of the board by:
Name: Elena Milantoni
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	2024
	£	£
Turnover:	149,282	149,262
Cost of sales:	( 139,832 )	( 142,753 )
Gross profit(or loss):	9,450	6,509
Distribution costs:	( 2,275 )	( 1,751 )
Administrative expenses:	( 8,494 )	( 8,869 )
Other operating income:	12,276	582
Operating profit(or loss):	10,957	(3,529)
Interest payable and similar charges:	( 714 )	( 1,110 )
Profit(or loss) before tax:	10,243	(4,639)
Tax:	( 11 )	( 7 )
Profit(or loss) for the financial year:	10,232	(4,646)

Balance sheet

As at 31 December 2025

	Notes	2025	2024
		£	£
Fixed assets
Intangible assets:		0	0
Tangible assets:	3	33,676	27,056
Investments:	4	10,350	13,633
Total fixed assets:		44,026	40,689
Current assets
Stocks:	5	31,587	30,424
Debtors:	6	55,144	56,127
Cash at bank and in hand:		547	2,636
Total current assets:		87,278	89,187
Creditors: amounts falling due within one year:	7	( 84,257 )	( 83,683 )
Net current assets (liabilities):		3,021	5,504
Total assets less current liabilities:		47,047	46,193
Creditors: amounts falling due after more than one year:	8	( 24,021 )	( 33,399 )
Total net assets (liabilities):		23,026	12,794
Capital and reserves
Called up share capital:		16,100	16,100
Profit and loss account:		6,926	(3,306 )
Total Shareholders' funds:		23,026	12,794

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

  Turnover represents the invoiced value of goods and services supplied by the Company, net of discounts, rebates and VAT, and is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at historic purchase cost less accumulated depreciation and any accumulated impairment. Depreciation is charged so as to allocate the cost of assets, on a straight line basis over the useful economic life of that asset as follows: Freehold land nil Freehold buildings 2.5% Plant and equipment 10-20% Computers 20-33% Motor vehicles 33%

  Intangible fixed assets amortisation policy

  Negative goodwill arising on the acquisition of businesses represents the deficit of the fair value of the identifiable assets and liabilities acquired over the fair value of consideration. It is released to the Profit and loss account in line with the utilisation of the non-monetary assets to which it relates. In the case of inventory this was as it was used, and for tangible fixed assets over their useful economic lives which range from 3 to 40 years. All inventory has been utilised. Acquired goodwill is being amortised over the estimated useful life of goodwill arising on the initial acquisition of these companies.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	679	741