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 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
22 August 2026

And signed on behalf of the board by:
Name: Ms L A Plumb
Status: Secretary

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 directors have chosen not to file a copy of the company's profit and loss account.

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 represents net value of services provided, excluding VAT, up to the balance sheet date.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated to write off the cost less estimated residual value of all tangible fixed assets over their estimated useful lives at the following rates per annum: Plant and Equipment - 25% on written down value Computer Equipment - 25% on written down value Motor Vehicles - 25% on written down value

  Other accounting policies

  Taxation: Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Debtors and Creditors Receivable/Payable Within One Year: Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Interest on Borrowings: Interest is charged to the profit and loss account, where appropriate over the term of the debt using the effective interest method, so that the amount charged is at a constant rate on the carrying amount. Leased Assets: Assets held under finance leases and hire purchase contracts are capitalised and depreciated in the same way as owned assets. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of the periodic repayments is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Pension Scheme: The Company makes contributions as the Employer to a Director’s SIPP. Contributions payable are charged to the profit and loss account in the period to which they relate.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	2	2