Contents of the Financial Statements

for the Period Ended 29 May 2025

Directors' report period ended 29 May 2025

The directors present their report with the financial statements of the company for the period ended 29 May 2025

Directors

The directors shown below have held office during the whole of the period from
1 June 2024 to 29 May 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
3 November 2026

And signed on behalf of the board by:
Name: Mr P J Irvine
Status: Director

Profit And Loss Account

for the Period Ended 29 May 2025

Balance sheet

As at 29 May 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 29 May 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 29 May 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes Turnover is generated from the ordinary activities of the business and is recognised when the right to consideration becomes due

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property Plant and machinery Fixtures and fittings - 1% on cost - 25% on reducing balance - 25% on reducing balance

  Valuation information and policy

  The financial statements have been prepared under the historical cost convention.

  Other accounting policies

  Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. In the directors' assessment of the company's ability to continue as a going concern, there are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

Notes to the Financial Statements

for the Period Ended 29 May 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	5