Contents of the Financial Statements

for the Period Ended 31 December 2025

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

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 Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents the fair value of consideration received or receivable for goods sold in the ordinary course of business. Turnover is stated net of Value Added Tax, discounts and rebates. Revenue is recognised when control of the goods has transferred to the customer, generally upon delivery.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of tangible fixed assets over their estimated useful economic lives on the following basis: Plant and machinery – 25% reducing balance. Computer equipment – 25% reducing balance. Depreciation is charged from the date the assets are available for use.

  Other accounting policies

  **Basis of preparation** The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A and the provisions of the Companies Act 2006 applicable to small companies. **Going concern** The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. **Taxation** The tax expense represents the sum of current tax and deferred tax. Current tax is calculated based on taxable profits for the year using tax rates enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of timing differences where required by FRS 102.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	1