Contents of the Financial Statements

for the Period Ended 31 March 2025

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

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

Alasdair Lightbody
Hazel Lightbody

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
30 October 2026

And signed on behalf of the board by:
Name: Alasdair Lightbody
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

	2025	2024
	£	£
Turnover:	389,328
Cost of sales:	( 418,753 )
Gross profit(or loss):	(29,425)
Administrative expenses:	( 225,175 )	( 102,899 )
Other operating income:	70,000	250
Operating profit(or loss):	(184,600)	(102,649)
Interest receivable and similar income:		5
Interest payable and similar charges:	( 33,647 )	( 12,732 )
Profit(or loss) before tax:	(218,247)	(115,376)
Profit(or loss) for the financial year:	(218,247)	(115,376)

Balance sheet

As at 31 March 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	572,366	483,008
Total fixed assets:		572,366	483,008
Current assets
Debtors:	4	1,717	13,890
Cash at bank and in hand:		3,019	137,119
Total current assets:		4,736	151,009
Creditors: amounts falling due within one year:	5	( 105,611 )	( 44,357 )
Net current assets (liabilities):		(100,875)	106,652
Total assets less current liabilities:		471,491	589,660
Creditors: amounts falling due after more than one year:	6	( 805,112 )	( 705,034 )
Total net assets (liabilities):		(333,621)	(115,374)
Capital and reserves
Called up share capital:		2	2
Profit and loss account:		(333,623 )	(115,376 )
Total Shareholders' funds:		( 333,621 )	(115,374)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 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 March 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

  Tangible fixed assets depreciation policy

  Tangible fixed assets under the cost model are stated at historical 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Freehold property Property improvements-- not depreciated 10% straight line Plant and equipment Fixtures and fittings Computer equipment Integral features---- 20% straight line 20% straight line 15% straight line 10% straight line 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 in profit or loss

  Other accounting policies

  Accounting convention. Going concern. Impairment of fixed assets. Financial instruments. Equity instruments. Government grants.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	17	14