Contents of the Financial Statements

for the Period Ended 31 May 2023

Directors' report period ended 31 May 2023

The directors present their report with the financial statements of the company for the period ended 31 May 2023

Directors

The directors shown below have held office during the whole of the period from
1 June 2022 to 31 May 2023

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
27 January 2024

And signed on behalf of the board by:
Name: P M Kotting
Status: Director

Balance sheet

As at 31 May 2023

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 May 2023 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 May 2023

• 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 is measured at the fair value of the consideration received or receivable, excludingdiscounts, rebates, value added tax and other sales taxes.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over itsestimated useful life.

  Other accounting policies

  StocksStocks are valued at the lower of cost and net realisable value, after making due allowance forobsolete and slow moving items.TaxationTaxation for the year comprises current and deferred tax. Tax is recognised in the IncomeStatement, except to the extent that it relates to items recognised in other comprehensive income ordirectly 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 beenenacted or substantively enacted by the balance sheet date.Deferred taxDeferred tax is recognised in respect of all timing differences that have originated but not reversedat the balance sheet date.Timing differences arise from the inclusion of income and expenses in tax assessments in periodsdifferent from those in which they are recognised in financial statements. Deferred tax is measuredusing tax rates and laws that have been enacted or substantively enacted by the year end and thatare 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 isprobable that they will be recovered against the reversal of deferred tax liabilities or other futuretaxable profits.Hire purchase and leasing commitmentsRentals paid under operating leases are charged to surplus or deficit on a straight line basis over theperiod of the lease.

Notes to the Financial Statements

for the Period Ended 31 May 2023

• 2. Employees

  	2023	2022
  Average number of employees during the period	0	0