Balance sheet continued

As at 28 February 2025

For the year ending 28 February 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 28 February 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

  Turnover represents net invoiced services, including valued added tax (VAT). Turnover is recognised at the fair value of the consideration
  received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related t axes.
  The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
  Sale of Goods
  Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of goods has transferred to the buyer. This is
  usually at the point that the customer has signed for delivery of the goods.
  Rendering of Services
  Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a
  contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only
  recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

  Tangible fixed assets depreciation policy

  Tangible fixed assets depreciation policy
  Tangible fixed assets depreciation policy
  All tangible fixed assets are depreciated at a rate of 20% per annum on reducing balance basis. Tangible fixed assets are measured at cost less
  accumulated depreciation and any 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 use full lives on the following bases:
  Fixtures & Fittings 20% reducing balance
  Motor Vehicle 20% reducing balance
  Office Equipment: 20% reducing balance

  Other accounting policies

  Other accounting policies For the year ending 28 February 2021 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