(Registration number: 08072792)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	22,603	36,303
Current assets
Stocks	6	4,684	4,575
Debtors	7	306,400	204,255
Cash at bank and in hand		109,622	166,983
		420,706	375,813
Creditors: Amounts falling due within one year	8	(157,082)	(106,726)
Net current assets		263,624	269,087
Net assets		286,227	305,390
Capital and reserves
Called up share capital	9	330,000	330,000
Retained earnings		(43,773)	(24,610)
Shareholders' funds		286,227	305,390

(Registration number: 08072792)
Balance Sheet as at 31 March 2026
(continued)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 October 2026
 

......................................... Mr A Tyler Director

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Energy House
Grandstand Road
Hereford
HR4 9NH
England

These financial statements were authorised for issue by the director on 16 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with FRS 102, section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tax

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
(continued)

2	Accounting policies (continued)

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period.

Tangible assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates:

Depreciation

Asset class	Depreciation method and rate
Cars	Cars 30% of written down value per annum
Vans	20% of cost per annum
Plant and machinery	20% of cost per annum
Fixtures and fittings	20% of cost per annum
Computer equipment	33% of cost per annum

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
(continued)

2	Accounting policies (continued)

Asset class	Amortisation method and rate
Computer software	33% of cost per annum

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit and loss as incurred. Net realiasable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised ias a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
(continued)

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2025 - 8).

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
(continued)

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 April 2025	2,750	2,750
At 31 March 2026	2,750	2,750
Amortisation
At 1 April 2025	2,750	2,750
At 31 March 2026	2,750	2,750
Carrying amount
At 31 March 2026	-	-

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
(continued)

5	tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	18,474	98,836	117,310
Additions	1,366	-	1,366
At 31 March 2026	19,840	98,836	118,676
Depreciation
At 1 April 2025	12,269	68,738	81,007
Charge for the year	2,966	12,100	15,066
At 31 March 2026	15,235	80,838	96,073
Carrying amount
At 31 March 2026	4,605	17,998	22,603
At 31 March 2025	6,205	30,098	36,303

6

Stocks

	2026 £	2025 £
Other inventories	4,684	4,575

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
(continued)

7

Debtors

	2026 £	2025 £
Trade debtors	268,016	118,044
Prepayments	38,254	83,946
Other debtors	130	2,265
	306,400	204,255

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
(continued)

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	119,681	87,554
Taxation and social security	5,994	-
Accruals and deferred income	22,355	10,505
Other creditors	9,052	8,667
	157,082	106,726

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	330,000	330,000	330,000	330,000

10	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £9,600 (2025 - £9,600). This relates to rent for the period 1 April 2025 to 31 March 2026.

The total amount of financial commitments not included in the balance sheet concerning pensions is £3,536 (2025 - £3,607).