Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

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

Amy Busby
Bruce Siddorn

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
15 October 2026

And signed on behalf of the board by:
Name: Amy Busby
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	2024
	£	£
Turnover:	188,069	204,343
Cost of sales:	( 221,665 )	( 209,762 )
Gross profit(or loss):	(33,596)	(5,419)
Administrative expenses:	( 34,263 )	( 30,974 )
Operating profit(or loss):	(67,859)	(36,393)
Interest receivable and similar income:	3,714	6,083
Interest payable and similar charges:	( 2,512 )	( 6,138 )
Profit(or loss) before tax:	(66,657)	(36,448)
Tax:	17,765	9,019
Profit(or loss) for the financial year:	(48,892)	(27,429)

Balance sheet

As at 31 December 2025

	Notes	2025	2024
		£	£
Called up share capital not paid:		0	0
Fixed assets
Intangible assets:	3	0	551
Tangible assets:	4	3,963	4,120
Investments:	5	290	290
Total fixed assets:		4,253	4,961
Current assets
Stocks:	6	2,535	2,162
Debtors:	7	116,922	108,072
Cash at bank and in hand:		1,100	483
Investments:		0	0
Total current assets:		120,557	110,717
Prepayments and accrued income:		0	0
Creditors: amounts falling due within one year:	8	( 94,852 )	( 116,227 )
Net current assets (liabilities):		25,705	(5,510)
Total assets less current liabilities:		29,958	( 549)
Creditors: amounts falling due after more than one year:	9	( 1,133 )	( 1,306 )
Provision for liabilities:		( 3,492 )	( 7,914 )
Accruals and deferred income:		0	0
Total net assets (liabilities):		25,333	(9,769)
Capital and reserves
Called up share capital:		6,111	6,111
Share premium account:		52,013	52,013
Other reserves:		84,000	6
Profit and loss account:		(116,791 )	(67,899 )
Total Shareholders' funds:		25,333	(9,769)

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 Financial Reporting Standard 101

  Turnover policy

  Turnover is the fair value of the consideration received for the sale of goods and services (excluding VAT) after deduction of trade discounts and rebates. In addition to the contractually agreed consideration, the transaction price may also include variable elements such as rebates and penalties. Turnover is recognised when control of the good or service passes to the customer. Project business contracts Receivables and turnover from project business contracts are recognised over a particular period according to the stage of completion (percentage-of-completion method). The percentage-of-completion is the proportion of contract costs incurred up to the reporting date compared to the total estimated contract costs as at the reporting date (cost-to-cost method). Under the percentage-of-completion method, project business contracts are measured at the amount of the contract costs incurred to date plus the pro rata profit earned according to the percentage-of-completion method. If it is probable that the total contract costs will exceed the contract turnover, the expected loss is immediately recognised as an expense in the financial year in which the loss emerges. If the contract costs incurred and the profit and loss recognised exceed the progress billings, the excess is recognised as an asset under contract assets. If the progress billings exceed the capitalised contract costs and recognised profit and loss, the excess is recognised as a liability under contract liabilities. Progress billings are based on a payment schedule provided to the customer at the outset of each project business contract. If the outcome of a project business contract cannot be reliably estimated, the likely achievable turnover is recognised up to the amount of the costs incurred. Contract costs are recognised as an expense in the period in which they are incurred. Variations in the contract work, claims and incentive payments are recognised if they are likely to result in turnover and their amount can be reliably estimated. The company's obligation to repair or replace faulty products under the standard warranty terms is recognised as a provision. Performance obligations Warranties Provisions for estimated costs related to product warranties are recorded in costs of goods sold and services rendered at the date the related sale is recognised and are determined on an individual basis. The estimate reflects the historical trends of warranty costs, as well as information regarding product failure experienced during construction, installation, or testing of products. In the case of new products, expert opinions and industry data are also taken into consideration in estimating product warranty provisions. Onerous contracts A provision for onerous contracts is recognised when the expected benefits to be derived by the company from a contract are lower than the unavoidable cost of meeting its obligations under the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of continuing with the contract. Before the provision is established the company recognises any impairment loss on the assets associated with that contract. Rendering of services The company provides aftermarket services for installed solutions in the form of maintenance contracts. For long-term contracts turnover is recognised on a straight-line basis over the term of the contract. For all other services turnover is recognised at the date the services' performance obligation has been completed. Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of turnover can be measured reliably. it is probable that the company will receive the consideration due under the contract. the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably. Sale of goods As part of its aftermarket solutions the company also sells spare parts for installed solutions. Turnover on spare parts is recognised when control of the good has transferred, being when the good has been delivered to the customer, the risks and rewards incidental to the ownership of the goods sold are substantially transferred to the customer and recovery of the consideration is sufficiently probable.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Where parts of an item of tangible fixed assets have different useful lives, they are accounted for as separate items of tangible fixed assets. The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. Depreciation is charged to the profit and loss account on a straight-line basis over the estimated useful lives of each part of an item of tangible fixed assets. The estimated useful lives are as follows: Fixtures and fittings – 3 - 5 years The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within ‘other operating income' in the profit and loss account.

  Intangible fixed assets amortisation policy

  Intangible assets represent internally generated software and are stated at cost less accumulated amortisation and accumulated impairment losses. Amortisation is calculated to write off the software over its expected useful life of 3 years, on a straight-line basis. The costs in developing the software are recognised when the following criteria are met: it is technically feasible to complete the software so that it will be available for use. management intends to complete the software and use or sell it. there is an ability to use or sell the software. it can be demonstrated how the software will generate probable future economic benefits. adequate technical, financial, and other resources to complete the development and to use or sell the software are available; and the expenditure attributable to the software during its development can be reliably measured.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	927	933