Contents of the Financial Statements

for the Period Ended 31 December 2025

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

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

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
18 September 2026

And signed on behalf of the board by:
Name: George William Calvert
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

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 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.

  Tangible fixed assets depreciation policy

  angible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold buildings: 2% straight line (5% on improvements) Plant and equipment: 5 or 10 years straight line Fixtures and fittings: 5 years straight line Computers: 3 years straight line Office equipment: 3 years straight line Freehold land is not depreciated.

  Other accounting policies

  Stocks: Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cash and cash equivalents: Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term investments with original maturities of three months or less, and bank overdrafts. Financial instruments: The company has elected to apply the provisions of Sections 11 and 12 of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Equity instruments: Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Taxation: The tax expense represents the sum of the tax currently payable and deferred tax. Employee benefits: The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. Retirement benefits: Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Foreign exchange: Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rates prevailing at the reporting end date.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	9	9

  The Directors receive no remuneration for their services to the Company (and are not included in the calculation of the average number of employees above).