1. Accounting Policies

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Change in accounting policy

There have been no changes in accounting policy during the year.

Going concern basis

At 28 December 2025 the company had net liabilities of £392,136. The directors have confirmed that they expect the company to continue trading for at least 12 months from the date these accounts are approved, that they will not call in the directors’ loans during that period if repayment would prevent the company from continuing, and that they expect the company to meet its ongoing bills from its own trading receipts, without additional funding from SunCatcher. On the basis of those confirmations, these financial statements have been prepared on a going concern basis.

Statement of cash flows

The company has taken advantage of the exemption in FRS 102 Section 1A from the requirement to prepare a statement of cash flows.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when the goods have been delivered and the risks and rewards of ownership have transferred to the customer.

Operating lease rentals

Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Website cost

Website costs are included at cost less accumulated amortisation. Amortisation is charged on a straight-line basis over an estimated useful life of 4 years.

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated at the rates ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

Taxation

Taxation for the year comprises current and deferred tax. Current tax is measured at the amount of tax expected to be payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Intangible assets

Intangible fixed assets are website costs, stated at cost less accumulated amortisation. Amortisation is charged on a straight-line basis over an estimated useful life of 4 years.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is provided to write off the cost of assets over their estimated useful lives at the following rates: Plant and machinery — 25% reducing balance Computer equipment — 33.33% straight line

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing or completion.