| The company ceased trading on 31 December 2023 and has not generated trading income since that date. The cessation relates to the retirement of the director and the end of the provision of professional accounting services. Although the company is no longer trading, it continues to incur necessary post-cessation expenses, including:• Run-off professional indemnity insurance (a requirement of the professional regulatory body),• Directors' wages (to oversee ongoing compliance and administration),• Statutory compliance costs (e.g. accountancy, Companies House filing, CT600 submission).These post-cessation costs have been funded from retained profits held at the date of cessation. The company does not intend to recommence trading. The expenses incurred post-cessation are not claimed as trading expenses and no trading loss relief has been claimed for this period. |