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Contents

Balance Sheet	3
Statement of Compliance	4
Notes to the Financial Statements	5–8

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Balance Sheet

As at 31 October 2025

	2025 £	2024 £
Called up share capital not paid	1	0
Fixed assets	96697	5712
Current assets	4886	25600
Creditors: amounts falling due within one year	(27507)	(10280)
Net current assets (liabilities)	(22621)	15320
Total assets less current liabilities	74077	21032
Creditors: amounts falling due after more than one year	(32896)	(9964)
Total net assets (liabilities)	41181	11068
Capital and reserves
Called up share capital	0	0
Profit and loss account	41181	11068
	41181	11068

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Balance Sheet Continued

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.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 accounts were approved by the Board of Directors and authorised for issue on 30 July 2026.

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Notes to the Financial Statements

For the Year Ended 31 October 2025

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets as follows: Plant & Machinery — 5 years, Motor Vehicles — 4 years, Other — 5 years, Computer Equipment — 3 years.

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Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

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Notes to the Financial Statements (continued)

4. Tangible Fixed Assets

Category	Cost b/f £	Additions £	Disposals £	Cost c/f £	Dep b/f £	Charge £	On disp. £	Dep c/f £	NBV £
Plant & Machinery	835	27,932	0	28,767	0	7,265	0	7,265	21,502
Motor Vehicles	0	94,583	0	94,583	0	23,646	0	23,646	70,937
Other	4,000	0	0	4,000	0	400	0	400	3,600
Computer Equipment	877	0	0	877	0	219	0	219	658
Total	5,712	122,515	0	128,227	0	31,530	0	31,530	96,697