Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Directors

The directors shown below have held office during the whole of the period from
1 October 2024 to 30 September 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
2 October 2026

And signed on behalf of the board by:
Name: STEPHEN DAVID WATTS
Status: Secretary

Profit And Loss Account

for the Period Ended 30 September 2025

Balance sheet

As at 30 September 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 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 30 September 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 amounts receivable for goods and services provided in the normal course of business, net of discounts and VAT. Turnover is recognised when the significant risks and rewards of ownership have transferred to the customer or, for services and installation work, as the services are performed and the company becomes entitled to consideration.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is provided to write off assets over their estimated useful lives. The principal rates used are: leasehold improvements - straight line over four years; fixtures and fittings - straight line over three years; computers - straight line over five years; motor vehicles - 25% reducing balance.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and impairment. Software development costs are amortised on a straight-line basis over their estimated useful economic lives of three to five years.

  Valuation information and policy

  Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs incurred in bringing stocks and work in progress to their present location and condition.

  Other accounting policies

  The financial statements have been prepared under the historical cost convention and on a going concern basis. The company applies Sections 11 and 12 of FRS 102 to its financial instruments. Current tax is based on taxable profit for the year using tax rates enacted or substantively enacted at the reporting date, and deferred tax is recognised in respect of timing differences. Defined contribution pension costs are charged as they fall due. Operating lease rentals are charged to profit or loss on a straight-line basis over the lease term. Government grants are recognised when there is reasonable assurance that the conditions attaching to them will be complied with and the grants will be received.

Notes to the Financial Statements

for the Period Ended 30 September 2025

• 2. Employees

  	2025	18 months to 30 September 2024
  Average number of employees during the period	14	18