Contents of the Financial Statements

for the Period Ended 30 July 2025

Directors' report period ended 30 July 2025

The directors present their report with the financial statements of the company for the period ended 30 July 2025

Directors

The directors shown below have held office during the whole of the period from
1 August 2024 to 30 July 2025

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: Shaun Mark Jones
Status: Director

Profit And Loss Account

for the Period Ended 30 July 2025

Balance sheet

As at 30 July 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 July 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 30 July 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

  Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold land and buildings - Not depreciated Plant and equipment - 10% reducing balance Fixtures and fittings - 25% reducing balance Computers - 25% reducing balance Motor vehicles - 20% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

  Other accounting policies

  Impairment of fixed assets At each reporting period end date, the company reviews the carrying amounts of its tangible assets for indications of impairment. Where an indication exists, the recoverable amount is estimated. Recoverable amount is the higher of fair value less costs to sell and value in use. Impairment losses are recognised in profit or loss, and reversed where the reasons for impairment cease to apply, subject to the carrying amount that would have existed without impairment. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks and short-term liquid investments with original maturities of three months or less. Bank overdrafts are included within current borrowings. Financial instruments The company applies Sections 11 and 12 of FRS 102 to its financial instruments. Financial instruments are recognised when the company becomes party to their contractual provisions. Basic financial assets are initially measured at transaction price, including transaction costs, and subsequently at amortised cost where applicable. Basic financial liabilities are initially recognised at transaction price unless they constitute a financing transaction. Debt instruments are subsequently measured at amortised cost using the effective interest method. Assets and liabilities are offset only where there is an enforceable right and intention to settle net. Equity instruments Equity instruments are recorded at the proceeds received, net of transaction costs. Dividends are recognised as liabilities when they are no longer at the discretion of the company. Taxation The tax expense comprises current and deferred tax. Current tax is based on taxable profit using enacted or substantively enacted tax rates. Deferred tax is recognised for timing differences, with deferred tax assets recognised to the extent recovery is probable. Deferred tax is measured at the rates expected to apply when differences reverse. Employee benefits Short-term employee benefits are recognised as expenses and liabilities as employee services are received. Unused holiday entitlement is recognised as services are received. Termination benefits are recognised when the company is demonstrably committed. Retirement benefits Contributions to defined contribution pension schemes are charged as expenses as they fall due. Leases Leases are classified as finance leases when substantially all risks and rewards of ownership transfer to the lessee. Other leases are operating leases. Finance lease assets and obligations are recognised at inception, and lease payments are allocated between capital and interest. Operating lease rentals are charged on a straight-line basis over the lease term unless another systematic basis is more representative. Government grants Government grants are recognised at fair value when there is reasonable assurance that the conditions will be met and grants received. Grants with performance conditions are recognised in income when those conditions are satisfied. Amounts received before recognition criteria are met are recorded as liabilities.

Notes to the Financial Statements

for the Period Ended 30 July 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	7	6