The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

At at 31 March 2025 the Company has net assets of £236,630 ( 2023 - £199,643). The directors have confirmed that their support for the Company will continue for the foreseeable future, accordingly the financial statements have been prepared on a going concern basis.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

. the Company has transferred the significant risks and rewards of ownership to the buyer;

. the Company retains neither continuing managerial involvement to the degree usually

associated with ownership nor effective control over the goods sold;

. the amount of revenue can be measured reliably;

. it is probable that the Company will receive the consideration due under the transaction; and

. the costs incurred or to be incurred in respect of the transaction can be measured reliably

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the statement of income and retained earnings.