Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

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
29 September 2025

And signed on behalf of the board by:
Name: Raja Abuljebain
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2024

Balance sheet

As at 31 December 2024

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Tangible fixed assets depreciation policy

  Property and equipment Property and equipment are stated at cost less accumulated depreciation and impairment losses, if any. Cost includes expenditure that is directly attributable to the acquisition and bringing the asset to its working condition. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. When a replacement part is capitalized, the carrying amount of the replaced part is derecognised. All other repairs and maintenance costs are recognised in the statement of comprehensive income during the financial year in which they are incurred.

  Intangible fixed assets amortisation policy

  An intangible asset is an identifiable non-monetary asset without physical substance held for use in the supply of goods, or for administrative purpose. An intangible asset is recognised if it is possible that future economic benefits that are attributable to the asset will flow to the Group and the cost of the asset can be measured reliably. The Group’s intangible asset comprises trademark, brand and copyright and website development. Amortisation of intangible assets is calculated using the straight-line method to allocate the cost over their estimated useful lives.

  Other accounting policies

  IAS 39 IFRS 7 IFRS 9 IFRS 16 IFRS 2 IAS 16 IAS 2

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	17 months to 31 December 2023
  Average number of employees during the period	36	22