Contents of the Financial Statements

for the Period Ended 30 September 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 30 September 2024

The directors present their report with the financial statements of the company for the period ended 30 September 2024

Directors

The director shown below has held office during the whole of the period from
10 September 2023 to 30 September 2024

Yasseen Farid

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
17 May 2025

And signed on behalf of the board by:
Name: Yasseen Farid
Status: Director

Balance sheet

As at 30 September 2024

	Notes	13 months to 30 September 2024
		£
Fixed assets
Intangible assets:	3	300,000
Total fixed assets:		300,000
Creditors: amounts falling due within one year:	4	( 180 )
Net current assets (liabilities):		(180)
Total assets less current liabilities:		299,820
Total net assets (liabilities):		299,820
Capital and reserves
Called up share capital:		1
Profit and loss account:		299,819
Total Shareholders' funds:		299,820

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 2024 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 30 September 2024

• 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

  Intangible fixed assets amortisation policy

  The company’s intangible assets comprise internally developed software. No amortisation has been charged during the period as the software is still under development and has not yet been commercially launched. The directors will review the useful economic life and amortisation method of the software assets once the product is launched and ready for commercial use.

  Valuation information and policy

  The company’s intangible assets consist of internally developed software and related digital components. These assets are capitalised when all conditions under FRS 102 Section 18 are met, including the technical feasibility of completion, the intention and ability to use or sell the asset, the availability of adequate resources, and the ability to reliably measure the costs attributable to the asset during development. The valuation of the software assets included in these financial statements was carried out internally by the directors and is based on the company’s best estimate of fair development cost. This cost was determined using the following methodology: * For each functional module or digital asset, the number of hours estimated to have been spent during development was multiplied by market average rates for equivalent development work, sourced from public freelance marketplaces such as Fiverr and Upwork. * Specific valuations were assigned to major platform components, including e-learning, e-commerce, real estate booking, factory management, automotive systems, project management, and a core application generation platform. * Custom 3D assets and animations developed in-house were similarly valued using prevailing freelance market prices for similar outputs. The directors selected a total capitalised value of £300,000, representing a conservative figure at the lower end of the estimated market development cost range (£290,000 – £615,000). No amortisation has been applied during the reporting period, as the software platform was not yet launched or available for use as of the balance sheet date. The carrying value of the software will be reviewed periodically for indicators of impairment and amortised once the software is ready for its intended use.

Notes to the Financial Statements

for the Period Ended 30 September 2024

• 2. Employees

  	13 months to 30 September 2024
  Average number of employees during the period	2

  The company does not have any permanent employees. It engages individuals on a temporary or contract basis for specific tasks or projects. Once the tasks are completed, these engagements end. No employee benefits or long-term employment contracts exist as of the balance sheet date.