Contents of the Financial Statements

for the Period Ended 30 June 2024

Balance sheet

As at 30 June 2024

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 June 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 June 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

  Turnover policy

  Turnover represents amounts receivable for goods and services provided in the normal course of business, excluding VAT. Grant income and project funding are recognised in the Statement of Income and Retained Earnings when the related expenditure has been incurred and the company has become entitled to the income. Income received in advance of related expenditure is deferred and recognised in the period to which it relates.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is charged to the profit and loss account on a straight-line basis over the estimated useful lives of the assets as follows: Computer equipment – 3 years Furniture and fittings – 5 years Other equipment – 3–5 years The company held no tangible fixed assets at the year end.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided on a straight-line basis to write off the cost of each asset over its expected useful life as follows: Website development – 3 years Software – 3 years Branding or design assets – 3–5 years (where applicable)

  Other accounting policies

  1. Basis of preparation These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland,” and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 2. Deferred income Income received in advance of the delivery of specific projects or services is carried forward as deferred income within creditors and released to income when the related activity occurs. 3. Financial instruments The company only enters into basic financial instrument transactions that arise from normal business operations, such as cash at bank, trade and other debtors, and trade and other creditors. 4. Taxation Corporation tax is recognised on taxable profits for the year. Income from grants applied to community or charitable purposes is not regarded as taxable income. 5. Going concern The directors consider the company to be a going concern on the basis that it has sufficient resources to continue its operations for the foreseeable future.

Notes to the Financial Statements

for the Period Ended 30 June 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	1	0