| Profit and Loss Account | 3 |
| Balance Sheet | 4 |
| Statement of Compliance | 5 |
| Notes to the Financial Statements | 6–10 |
| 2025 £ |
2024 £ |
|
|---|---|---|
| Turnover | ||
| Cost of raw materials and consumables | ( | |
| Staff costs | ( | |
| Depreciation and amounts written off | ( | |
| Other charges | ( | |
| Other operating income | ||
| Interest payable and similar charges | ( | |
| Profit before taxation | ( |
|
| Tax on profit | ||
| Profit for the financial year | ( |
| 2025 £ |
2024 £ |
|
|---|---|---|
| Fixed assets | ||
| Current assets | ||
| Creditors: amounts falling due within one year | ( |
( |
| Net current assets (liabilities) | ( |
( |
| Total assets less current liabilities | ( |
( |
| Creditors: amounts falling due after more than one year | ( |
( |
| Total net assets (liabilities) | ( |
( |
| Capital and reserves | ( |
( |
Directors' responsibilities:
The accounts were approved by the Board of Directors and authorised for issue on 30 April 2025.
Turnover
Turnover is recognised when goods are delivered or services are provided.
Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Debtors
Debtors are recognised at the settlement amount due.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.
Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.
These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.
The average number of employees during the period was: 0
The comparative figures at 30 April 2024 have been restated to correct £42,994 previously presented as debtors, for which no supporting underlying balance existed. The prior-year negative bank balance of £20,810 has also been presented within creditors due within one year. The corresponding adjustments have been reflected in retained earnings.
The company ceased active trading following the year end and the directors have taken steps towards closing the company. Accordingly, the directors do not expect the company to continue trading as a going concern. The financial statements reflect the assets and liabilities of the company at 30 April 2025 based on the information available to the directors.