Contents of the Financial Statements

for the Period Ended 30 July 2025

Balance sheet

As at 30 July 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 July 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 30 July 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 value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

  Tangible fixed assets depreciation policy

  Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant and machinery 15% reducing balance method; Motor vehicles 25% reducing balance method; Fixtures and fittings 15% reducing balance method; Computer equipment 33% straight line method.

  Valuation information and policy

  The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

  Other accounting policies

  Presentation currency: the accounts are presented in pounds sterling. Deferred taxation: 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 (or less) 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. Deferred tax assets and liabilities are not discounted. Leased assets: rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments. Research and development: expenditure on research and development is written off in the year in which it is incurred.

Notes to the Financial Statements

for the Period Ended 30 July 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	10	10