Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Directors

The director shown below has held office during the whole of the period from
1 February 2025 to 31 January 2026

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
29 October 2026

And signed on behalf of the board by:
Name: Stuart Barron
Status: Director

Balance sheet

As at 31 January 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 2026 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 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 total invoice value of goods supplied to retail customers in-store and online, exclusive of Value Added Tax and trade discounts. Revenue is recognised at the point of sale for retail counter transactions, and upon dispatch for online e-commerce orders.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write off the cost of assets over their estimated useful economic lives as follows: Shop Fittings, Display Units & Machinery: 20% straight line Computer & POS Equipment: 33.3% straight line"

  Valuation information and policy

  Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method and includes all purchase costs in bringing the confectionery stock to its present location and condition.

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	10	10