Contents of the Financial Statements

for the Period Ended 31 October 2025

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

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
28 July 2026

And signed on behalf of the board by:
Name: PA Tweddell
Status: Director

Balance sheet

As at 31 October 2025

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 directors have chosen not to file a copy of the company's profit and loss account.

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 represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax ) and is recognised when the Company becomes entitled to it, usually on the rendering of an invoice. Turnover is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses . Depreciation is provided at the following annual rates in order to write off the cost of fixed assets less their estimated residual value ,over their expected useful lives. Plant and Machinery-25% on reducing instalments basis . Motor Vehicles -25 % on reducing instalments basis.

  Valuation information and policy

  Inventories or Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.

  Other accounting policies

  Taxation: Taxation represents the sum of tax currently payable and deferred tax . Deferred Tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company 's Accounts. Deferred Tax is provided in full on timing differences which result in an obligation to pay more tax at a future date ,at the average tax rates that are expected to apply when the timing differences reverse ,based on current tax rates and laws. Debtors and Creditors Receivable /Payable within one year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price . Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Pension Costs and other Post Retirement Benefits: The Company operates a defined contribution pension scheme . Contributions payable to the Company's pension scheme are charged to profit or loss in the period to which they relate. Current Asset Investments: Current Asset Investments are included at fair value. Gains and Losses are recognised in the Income Statement and are included in the Profit and Loss Account Reserve.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	6	6