Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet

As at 31 August 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 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 August 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

  1. Turnover Turnover represents income from the company’s normal business activities, recognised when goods are supplied or services rendered. Only income received by the company for goods sold or services provided is included. 2. Stocks Stocks are valued at the lower of cost and net realisable value. Cost includes the purchase price of the goods and any directly attributable costs such as delivery. No allowance has been made for any stock obsolescence. 3. Fixed assets No fixed assets were held during the accounting period. 4. Debtors Debtors are recognised at the amounts due less any provision for doubtful debts. 5. Cash at bank and in hand Cash at bank and in hand includes cash and short-term deposits repayable on demand. 6. Creditors Creditors are recognised at the amounts owed at the balance sheet date. 7. Micro-entity exemptions The company has taken advantage of the micro-entity provisions and therefore the accounts have been prepared in accordance with FRS 102 Section 1A for small entities.

  Valuation information and policy

  Stocks are valued at the lower of cost and net realisable value. Cash at bank and in hand is valued at nominal value. No other assets were held during the accounting period.

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025
  Average number of employees during the period	1