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Contents

Profit and Loss Account	3
Balance Sheet	4
Statement of Compliance	5
Notes to the Financial Statements	6–10

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Profit and Loss Account

For the period 1 October 2025 to 30 September 2026

	2026 £	2025 £
Turnover	945,000	780,000
Cost of raw materials and consumables	(615,000)	(542,000)
Staff costs	(100,000)	(75,000)
Depreciation and amounts written off	(4,000)	(4,000)
Other charges	(86,000)	(81,000)
Other operating income	0	0
Profit before taxation	140,000	78,000
Tax on profit	(34,410)	(11,620)
Profit for the financial year	105,590	66,380

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Balance Sheet

As at 30 September 2026

	2026 £	2025 £
Fixed assets
Tangible assets	16,000	20,000
	16,000	20,000
Current assets	255,624	153,100
Creditors: amounts falling due within one year	(74,410)	(51,476)
Net current assets (liabilities)	181,214	101,624
Total assets less current liabilities	197,214	121,624
Creditors: amounts falling due after more than one year	(55,000)	(55,000)
Total net assets (liabilities)	142,214	66,624
Capital and reserves
Called up share capital	100	100
Profit and loss account	142,114	66,524
	142,214	66,624

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Balance Sheet Continued

For the period ended 30 September 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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 October 2025 to 30 September 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 Non-specialised wholesale trade.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets as follows: Plant and machinery – 6 years.

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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: 4 (previous period: 3)

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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	24,000	0	0	24,000	4,000	4,000	0	8,000	16,000
Total	24,000	0	0	24,000	4,000	4,000	0	8,000	16,000

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Notes to the Financial Statements (continued)

5. Dividends

During the year ended 30 September 2026, dividends of £30,000 were paid to shareholders