Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Douglas Balog
Sean Langan

The director shown below has held office during the period of
1 January 2025 to 14 February 2025

David Milne

The director shown below has held office during the period of
26 June 2025 to 31 December 2025

Cristiano Rizzo

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: Douglas Balog
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	2024
	£	£
Turnover:	6,695,528	5,209,205
Cost of sales:	( 3,604,811 )	( 3,105,298 )
Gross profit(or loss):	3,090,717	2,103,907
Distribution costs:	( 108,489 )	( 71,427 )
Administrative expenses:	( 2,900,469 )	( 1,690,323 )
Operating profit(or loss):	81,759	342,157
Interest receivable and similar income:	167,553	99,028
Interest payable and similar charges:	( 123,435 )	( 13,133 )
Profit(or loss) before tax:	125,877	428,052
Tax:	( 9,863 )	( 99,444 )
Profit(or loss) for the financial year:	116,014	328,608

Balance sheet

As at 31 December 2025

	Notes	2025	2024
		£	£
Fixed assets
Intangible assets:	3	108,000	120,000
Tangible assets:	4	15,043	31,625
Total fixed assets:		123,043	151,625
Current assets
Stocks:	5	363,419	219,962
Debtors:	6	4,971,990	3,919,145
Cash at bank and in hand:		1,018,030	2,951,952
Total current assets:		6,353,439	7,091,059
Creditors: amounts falling due within one year:	7	( 4,183,927 )	( 2,817,864 )
Net current assets (liabilities):		2,169,512	4,273,195
Total assets less current liabilities:		2,292,555	4,424,820
Creditors: amounts falling due after more than one year:	8	( 35,170 )	( 17,170 )
Provision for liabilities:			( 6,525 )
Total net assets (liabilities):		2,257,385	4,401,125
Capital and reserves
Called up share capital:		1	1
Profit and loss account:		2,257,384	4,401,124
Total Shareholders' funds:		2,257,385	4,401,125

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 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 Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: -the Company has transferred the significant risks and rewards of ownership to the buyer; -the Company retains neither continuing managerial involvement to the degree usuallyassociated with ownership nor effective control over the goods sold; -the amount of turnover can be measured reliably; -it is probable that the Company will receive the consideration due under the transaction; and -the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the year in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: -the amount of turnover can be measured reliably; -it is probable that the Company will receive the consideration due under the contract; -the stage of completion of the contract at the end of the reporting period can be measuredreliably; and -the costs incurred and the costs to complete the contract can be measured reliably.

  Tangible fixed assets depreciation policy

  Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of tangible fixed assets have different useful lives, they are accounted for as separate items of tangible fixed assets. The entity assesses at each reporting date whether tangible fixed assets are impaired. Depreciation is charged to the profit and loss account on a straight-line basis over the estimated useful lives of each part of an item of tangible fixed assets, with the exception of construction in progress which is not depreciated. The estimated useful lives are as follows: -Plant and machinery-25% on cost -Fixtures and fittings-25% on cost -Office equipment-25% on cost Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last annual reporting date in the pattern by which the company expects to consume an asset's future economic benefits.

  Intangible fixed assets amortisation policy

  Intangible assets Other intangible assets Expenditure on internally generated goodwill and brands is recognised in the profit and loss account as an expense as incurred. Other intangible assets that are acquired by the entity are stated at cost less accumulated amortisation and less accumulated impairment losses Amortisation Amortisation is charged to the profit or loss on a straight-line basis over the estimated useful lives of intangible assets. Intangible assets are amortised from the date they are available for use. The estimated useful lives are as follows: -Customer lists10 years The useful life reflects the period over which the company expects to accrue benefits from these assets. The company reviews the amortisation period and method when events and circumstances indicate that the useful life may have changed.

  Other accounting policies

  Classification of financial instruments issued by the Company Basic financial instruments Basic financial instruments Cash at bank and in hand Stocks Impairment excluding stocks

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	21	10