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

Terence McKeown
Frances McKeown
Padraig C McKeown
Terence G McKeown

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
31 August 2026

And signed on behalf of the board by:
Name: Terence G McKeown
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	2024
	£	£
Turnover:	11,534,467	10,785,039
Cost of sales:	( 7,734,953 )	( 6,957,499 )
Gross profit(or loss):	3,799,514	3,827,540
Distribution costs:	( 1,088,241 )	( 1,024,545 )
Administrative expenses:	( 2,549,586 )	( 2,641,090 )
Other operating income:	0	0
Operating profit(or loss):	161,687	161,905
Interest payable and similar charges:	( 87,351 )	( 51,767 )
Profit(or loss) before tax:	74,336	110,138
Tax:	( 44,241 )	( 4,692 )
Profit(or loss) for the financial year:	30,095	105,446

Balance sheet

As at 31 December 2025

	Notes	2025	2024
		£	£
Fixed assets
Intangible assets:		0	0
Tangible assets:	3	354,826	389,580
Investments:		0	0
Total fixed assets:		354,826	389,580
Current assets
Stocks:	4	2,793,889	2,873,368
Debtors:	5	2,416,116	2,635,721
Cash at bank and in hand:		28,945	122,718
Investments:		0	0
Total current assets:		5,238,950	5,631,807
Prepayments and accrued income:		0	0
Creditors: amounts falling due within one year:	6	( 859,842 )	( 1,351,854 )
Net current assets (liabilities):		4,379,108	4,279,953
Total assets less current liabilities:		4,733,934	4,669,533
Creditors: amounts falling due after more than one year:	7	( 121,598 )	( 131,533 )
Provision for liabilities:		( 21,262 )	( 65,483 )
Accruals and deferred income:		0	0
Total net assets (liabilities):		4,591,074	4,472,517
Capital and reserves
Called up share capital:		2	2
Profit and loss account:		4,591,072	4,472,515
Total Shareholders' funds:		4,591,074	4,472,517

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

  The whole of turnover is attributable to the company's main activity which is carried out in the United Kingdom and the Republic of Ireland

  Tangible fixed assets depreciation policy

  Property, Plant and Equipment under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to the Income Statement during the period in which they are incurred. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. The estimated useful lives range as follows: Leasehold Improvements 10% reducing balance Plant and Machinery 12.5% reducing balance Motor Vehicles 25% reducing balance Fixtures and Fittings 10% reducing balance The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within the Income Statement

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	45	45