Contents of the Financial Statements

for the Period Ended 30 April 2026

Directors' report period ended 30 April 2026

The directors present their report with the financial statements of the company for the period ended 30 April 2026

Directors

The directors shown below have held office during the whole of the period from
1 May 2025 to 30 April 2026

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
15 June 2026

And signed on behalf of the board by:
Name: Fraser Findlay
Status: Director

Profit And Loss Account

for the Period Ended 30 April 2026

Balance sheet

As at 30 April 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 April 2026 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 30 April 2026

• 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 amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers

  Tangible fixed assets depreciation policy

  Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Plant and machinery : 15% Reducing Balance

  Intangible fixed assets amortisation policy

  Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows: goodwill : 20% straight line basis

  Other accounting policies

  Goodwill Goodwill is the difference between the fair value of consideration paid for an acquired entity and the aggregate of the fair value of that entity’s identifiable assets and liabilities. Stock Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Deferred taxation Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by FRSSE. Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date. Financial instruments Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Notes to the Financial Statements

for the Period Ended 30 April 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	4	3