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Contents

Balance Sheet	3
Statement of Compliance	4
Notes to the Financial Statements	5–10

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Balance Sheet

As at 31 July 2026

	2026 £	2025 £
Fixed assets
Tangible assets	53,787	50,877
	53,787	50,877
Current assets	131,059	122,702
Creditors: amounts falling due within one year	(77,271)	(97,566)
Net current assets (liabilities)	53,788	25,136
Total assets less current liabilities	107,575	76,013
Provisions for liabilities	(10,220)	(9,667)
Total net assets (liabilities)	97,355	66,346
Capital and reserves
Called up share capital	100	100
Capital redemption reserve	35	35
Profit and loss account	97,220	66,211
	97,355	66,346

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Balance Sheet Continued

For the period ended 31 July 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 accounts were approved by the Board of Directors and authorised for issue on 30 September 2026.

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Notes to the Financial Statements

For the period 1 August 2025 to 31 July 2026

1. Accounting Policies

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.

Principal activity

The principal activity of the company during the period was Specialised design activities.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on a reducing balance basis over the estimated useful lives of the assets as follows: Plant & Machinery — 20%, Motor Vehicles — 25%.

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Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 9 (previous period: 8)

Advances and credits to directors

Included within creditors falling due within one year is £15,744 owed to the directors (previous period: £19,361).

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Notes to the Financial Statements (continued)

4. Tangible Fixed Assets

Category	Cost b/f £	Additions £	Disposals £	Cost c/f £	Dep b/f £	Charge £	On disp. £	Dep c/f £	NBV £
Plant & Machinery	74,966	15,215	0	90,181	66,672	1,659	0	68,331	21,850
Motor Vehicles	97,962	0	0	97,962	55,379	10,646	0	66,025	31,937
Total	172,928	15,215	0	188,143	122,051	12,305	0	134,356	53,787

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Notes to the Financial Statements (continued)

5. Debtors

Description	Current Year £	Previous Year £
Trade debtors	42,304	34,550
Amounts owed by group undertakings	0	0
Prepayments and accrued income	0	0
Other debtors	0	0
Total	42,304	34,550

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Notes to the Financial Statements (continued)

6. Creditors

Creditors: amounts falling due within one year

Description	Current Year £	Previous Year £
Trade creditors	26,094	13,362
Amounts owed to group undertakings	0	0
Corporation tax	16,946	19,305
Other taxes and social security	9,955	13,885
Accruals and deferred income	7,131	0
Other creditors	17,145	51,014
Total	77,271	97,566