Contents of the Financial Statements

for the Period Ended 31 March 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 March 2026

The directors present their report with the financial statements of the company for the period ended 31 March 2026

Directors

The directors shown below have held office during the whole of the period from
1 April 2025 to 31 March 2026

Gavin Cass
Owain Cass

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
4 August 2026

And signed on behalf of the board by:
Name: Owain Cass
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2026

	2026	2025
	£	£
Turnover:	122	2,016
Cost of sales:		( 1,541 )
Gross profit(or loss):	122	475
Administrative expenses:	( 404 )	( 484 )
Operating profit(or loss):	(282)	(9)
Profit(or loss) before tax:	(282)	(9)
Profit(or loss) for the financial year:	(282)	(9)

Balance sheet

As at 31 March 2026

	Notes	2026	2025
		£	£
Current assets
Stocks:	3	2,520	2,520
Cash at bank and in hand:		1,620	1,901
Total current assets:		4,140	4,421
Creditors: amounts falling due within one year:	4	( 4,413 )	( 4,412 )
Net current assets (liabilities):		(273)	9
Total assets less current liabilities:		(273)	9
Total net assets (liabilities):		(273)	9
Capital and reserves
Called up share capital:		60	60
Profit and loss account:		(333 )	(51 )
Total Shareholders' funds:		( 273 )	9

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 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 31 March 2026

• 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 is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

  Other accounting policies

  Basis of preparation, Stocks and Cash and Cash equivalents

Notes to the Financial Statements

for the Period Ended 31 March 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	0	0