B & A Quilting (UK) Limited 31/08/2025 iXBRL

Company registration number: 07723683

B & A Quilting (UK) Limited

Financial statements

31 August 2025

B & A Quilting (UK) Limited

Contents

Directors and other information

Strategic report

Director's report

Independent auditor's report to the member

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Statement of cash flows

Notes to the financial statements

B & A Quilting (UK) Limited

Directors and other information


	Director	Mr N Bashir


	Company number	07723683


	Registered office	Unit 1
		Greenside Way
		Middleton
		Manchester
		M24 1SN


	Auditor	BK Plus Audit Limited
		Sterling House
		501 Middleton Road
		Chadderton
		Oldham
		OL9 9LY


	Accountants	Davenport Hodgkiss
		4 Salmon Fields Business Village
		Royton
		Oldham
		OL2 6HT




	Bankers	Lloyds TSB Plc
		16 Market Place
		Oldham
		OL1 1JG

B & A Quilting (UK) Limited

Strategic report

Year ended 31 August 2025

Review of the Business

Trading conditions during the year remained challenging, with continued pressure on costs across labour, energy, and raw materials. Whilst inflation showed signs of easing, input costs remained elevated throughout the year. With these issues, the Director is able to report that the gross profit margin has decreased from 19% to 16.3%, with a decreased turnover of £5.2m, down by 28% from 2024. The company continues to be in a sound financial position with shareholder's funds of £6.5m and net current assets of £5.7m.

Future Developments

Whilst inflationary pressures began to stabilise, uncertainty remained around the pace of recovery and the ongoing impact on input costs, particularly energy, raw materials, and wages. The Company will continue to focus on improving operational efficiencies, investing in modern equipment, and adopting innovative production methods to enhance productivity and maintain competitiveness. In addition, the Company aims to strengthen and expand its customer base while maintaining strong relationships with existing customers. The Director remains optimistic that these measures will support improved performance in the coming year.

Principal Risks and Uncertainties

The Director continues to monitor key risks facing the business, including cost inflation, supply chain stability, and market demand. The Company will continue to explore alternative sources of raw materials and adopt innovative production methods to mitigate risk and improve resilience. IT systems will be maintained and developed to support operational efficiency. The Director is satisfied that the Company has adequate resources in place to manage its risks and respond to unforeseen challenges as they arise.

This report was approved by the board of directors on 26 August 2026 and signed on behalf of the board by:

Mr N Bashir

Director

B & A Quilting (UK) Limited

Director's report

Year ended 31 August 2025

The director presents his report and the financial statements of the company for the year ended 31 August 2025.

Director

The director who served the company during the year was as follows:

Mr N Bashir

In accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013, the company has chosen to include the business review, details of the principal risks and uncertainties facing the company and details of future developments within the strategic report.

Dividends

Particulars of recommended dividends are detailed in note 11 to the financial statements.

Director's responsibilities statement

The director is responsible for preparing the strategic report, director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

This report was approved by the board of directors on 26 August 2026 and signed on behalf of the board by:

Mr N Bashir

Director

B & A Quilting (UK) Limited

Independent auditor's report to the member of

B & A Quilting (UK) Limited

Year ended 31 August 2025

Opinion

We have audited the financial statements of B & A Quilting (UK) Limited (the 'company') for the year ended 31 August 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: - give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its loss for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The director is responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the director's report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the director's report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and the returns; or - certain disclosures of director's remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Based on our understanding of the company, we identified that the principal risks of non-compliance related to those laws and regulations that have a direct impact on the financial statements such as the Companies Act 2006 and FRS 102. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to manipulate financial results and management bias in accounting estimates. Appropriate audit procedures were therefore performed to address those risks including testing journal entries and challenging assumptions and judgements made by management in their significant accounting estimates. There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. we also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the director. - Conclude on the appropriateness of the director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the company's member, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to him in an auditors report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member as a body, for our audit work, for this report, or for the opinions we have formed.

Dominic Huxley ACA (Senior Statutory Auditor)

For and on behalf of

BK Plus Audit Limited

Chartered Certified Accountants and Statutory Auditor

Sterling House

501 Middleton Road

Chadderton

Oldham

OL9 9LY

26 August 2026

B & A Quilting (UK) Limited

Statement of comprehensive income

Year ended 31 August 2025

		2025	2024
	Note	£	£


Turnover	4	13,215,571	18,465,798
Cost of sales		( 11,061,378)	( 14,960,067)
		_______	_______
Gross profit		2,154,193	3,505,731

Administrative expenses		( 2,404,656)	( 2,401,827)
		_______	_______
Operating (loss)/profit	5	( 250,463)	1,103,904

Other interest receivable and similar income	8	28,806	10,629
Interest payable and similar expenses	9	-	( 10)
(Loss)/profit before taxation		( 221,657)	1,114,523

Tax on (loss)/profit	10	13,173	( 315,706)
		_______	_______
(Loss)/profit for the financial year and total comprehensive income		( 208,484)	798,817
		_______	_______

All the activities of the company are from continuing operations.

B & A Quilting (UK) Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	12	988,188		1,040,109
		_______		_______
			988,188		1,040,109

Current assets
Stocks	13	2,280,140		2,747,561
Debtors	14	1,744,494		3,394,343
Cash at bank and in hand		1,973,614		1,461,625
		_______		_______
		5,998,248		7,603,529
Creditors: amounts falling due
within one year	15	( 239,667)		( 1,635,212)
		_______		_______
Net current assets			5,758,581		5,968,317
			_______		_______
Total assets less current liabilities			6,746,769		7,008,426


Provisions for liabilities	16		( 217,811)		( 230,984)

			_______		_______
Net assets			6,528,958		6,777,442
			_______		_______

Capital and reserves
Called up share capital	19		100		100
Profit and loss account	20		6,528,858		6,777,342
			_______		_______
Shareholder funds			6,528,958		6,777,442
			_______		_______

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

Mr N Bashir

Director

Company registration number: 07723683

B & A Quilting (UK) Limited

Statement of changes in equity

Year ended 31 August 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 September 2023	100	6,003,525	6,003,625

(Loss)/profit for the year		798,817	798,817
	_______	_______	_______
Total comprehensive income for the year	-	798,817	798,817

Dividends paid and payable		( 25,000)	( 25,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 25,000)	( 25,000)

	_______	_______	_______
At 31 August 2024 and 1 September 2024	100	6,777,342	6,777,442

(Loss)/profit for the year		( 208,484)	( 208,484)
	_______	_______	_______
Total comprehensive income for the year	-	( 208,484)	( 208,484)

Dividends paid and payable		( 40,000)	( 40,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 40,000)	( 40,000)

	_______	_______	_______
At 31 August 2025	100	6,528,858	6,528,958
	_______	_______	_______

B & A Quilting (UK) Limited

Statement of cash flows

Year ended 31 August 2025

	2025	2024
	£	£

Cash flows from operating activities
(Loss)/profit for the financial year	( 208,484)	798,817

Adjustments for:
Depreciation of tangible assets	290,730	308,037
Other interest receivable and similar income	( 28,806)	( 10,629)
Interest payable and similar expenses	-	10
Tax on loss/profit	( 13,173)	315,706
Accrued expenses/(income)	24,147	34,466

Changes in:
Stocks	467,421	( 605,286)
Trade and other debtors	1,586,966	1,801,434
Trade and other creditors	( 947,846)	( 791,456)
	_______	_______
Cash generated from operations	1,170,955	1,851,099

Interest paid	-	( 10)
Interest received	28,806	10,629
Tax paid	( 408,963)	( 325,577)
	_______	_______
Net cash from operating activities	790,798	1,536,141
	_______	_______

Cash flows from investing activities
Purchase of tangible assets	( 238,809)	( 183,913)
	_______	_______
Net cash used in investing activities	( 238,809)	( 183,913)
	_______	_______

Cash flows from financing activities
Proceeds from borrowings	-	( 20)
Equity dividends paid	( 40,000)	( 25,000)
	_______	_______
Net cash used in financing activities	( 40,000)	( 25,020)
	_______	_______

Net increase/(decrease) in cash and cash equivalents	511,989	1,327,209
Cash and cash equivalents at beginning of year	1,461,625	134,416
	_______	_______
Cash and cash equivalents at end of year	1,973,614	1,461,625
	_______	_______

B & A Quilting (UK) Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Greenside Way, Middleton, Manchester, M24 1SN.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

Judgements and key sources of estimation uncertainty

No significant judgements in applying accounting policies have had to be made by management in preparing these financial statements. Management have had to make estimates relating to stock and debtor provisioning based on information available to them.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Sale of goods	13,215,571	18,465,798
	_______	_______

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating loss/profit

Operating loss/profit is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible assets	290,730	308,037
Impairment of trade debtors	-	17,689
Operating lease rentals	40,335	8,238
Fees payable for the audit of the financial statements	12,500	21,000
	_______	_______

6. Staff costs

The average number of persons employed by the company during the year, including the director, amounted to:

	2025	2024
Production staff	66	76
Distribution staff	5	6
Administrative staff	13	15
	_______	_______
	84	97
	_______	_______

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	2,341,336	2,394,357
Social security costs	197,309	190,224
Other pension costs	33,244	21,849
	_______	_______
	2,571,889	2,606,430
	_______	_______

7. Directors remuneration

The director's aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	9,998	10,073
	_______	_______

The number of directors who accrued benefits under company pension plans was as follows:

	2025	2024
	Number	Number
Defined contribution plans	1	1
	_______	_______

8. Other interest receivable and similar income

	2025	2024
	£	£
Bank deposits	19,843	10,405
Other interest receivable and similar income	8,963	224
	_______	_______
	28,806	10,629
	_______	_______

9. Interest payable and similar expenses

	2025	2024
	£	£
Other interest payable and similar expenses	-	10
	_______	_______

10. Tax on loss/profit

Major components of tax income/expense

	2025	2024
	£	£
Current tax:
UK current tax expense	-	309,949
	_______	_______

Deferred tax:
Origination and reversal of timing differences	( 13,173)	5,757
	_______	_______
Tax on loss/profit	( 13,173)	315,706
	_______	_______

Reconciliation of tax income/expense

The tax assessed on the loss/profit for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25.00 % (2024: 25.00%).

	2025	2024
	£	£
(Loss)/profit before taxation	( 221,657)	1,114,523
	_______	_______

(Loss)/profit multiplied by rate of tax	( 55,414)	278,631
Effect of expenses not deductible for tax purposes	-	350
Effect of capital allowances and depreciation	42,241	36,725
	_______	_______
Tax on loss/profit	( 13,173)	315,706
	_______	_______

11. Dividends

Equity dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	40,000	25,000
	_______	_______

12. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 September 2024	116,000	2,099,773	264,603	10,495	2,490,871
Additions	-	236,801	2,008	-	238,809
	_______	_______	_______	_______	_______
At 31 August 2025	116,000	2,336,574	266,611	10,495	2,729,680
	_______	_______	_______	_______	_______
Depreciation
At 1 September 2024	-	1,265,871	176,886	8,005	1,450,762
Charge for the year	-	267,676	22,431	623	290,730
	_______	_______	_______	_______	_______
At 31 August 2025	-	1,533,547	199,317	8,628	1,741,492
	_______	_______	_______	_______	_______
Carrying amount
At 31 August 2025	116,000	803,027	67,294	1,867	988,188
	_______	_______	_______	_______	_______
At 31 August 2024	116,000	833,902	87,717	2,490	1,040,109
	_______	_______	_______	_______	_______

13. Stocks

	2025	2024
	£	£
Raw materials and consumables	2,001,362	1,904,538
Finished goods and goods for resale	278,778	843,023
	_______	_______
	2,280,140	2,747,561
	_______	_______

14. Debtors

	2025	2024
	£	£
Trade debtors	1,393,332	2,953,915
Prepayments and accrued income	275,832	372,178
Other debtors	75,330	68,250
	_______	_______
	1,744,494	3,394,343
	_______	_______

15. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	236,487	1,116,042
Accruals and deferred income	66,463	105,199
Corporation tax	( 99,014)	309,949
Social security and other taxes	34,498	65,556
Other creditors	1,233	38,466
	_______	_______
	239,667	1,635,212
	_______	_______

16. Provisions

	Deferred tax (note 17)	Total
	£	£
At 1 September 2024	230,984	230,984
Additions	( 13,173)	( 13,173)
	_______	_______
At 31 August 2025	217,811	217,811
	_______	_______

17. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 16)	217,811	230,984
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	( 13,173)	5,757
	_______	_______

18. Employee benefits

The amount recognised in profit or loss in relation to defined contribution plans was £ 33,244 (2024: £ 21,849 ).

19. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

20. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

21. Analysis of changes in net debt

	At 1 September 2024	Cash flows	At 31 August 2025
	£	£	£
Cash and cash equivalents	1,461,625	511,989	1,973,614

22. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	546,000	456,375
Later than 1 year and not later than 5 years	2,184,000	2,184,000
Later than 5 years	2,308,375	687,500
	_______	_______
	5,038,375	3,327,875
	_______	_______

23. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr N Bashir	56,250	( 1,030)	55,220
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr N Bashir	( 20)	56,270	56,250
		_______	_______	_______

The Directors Loan Account was repaid in full within 9 months of the year-end.

24. Controlling party

The ultimate controlling party is Mr Naveed Bashir by virtue of his entire shareholding in the company.