Balance sheet continued

As at 31 August 2025

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 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

  Turnover represents the total amount receivable for services provided during the year, excluding VAT. Income is recognised when services are provided to clients.

  Tangible fixed assets depreciation policy

  The company had no tangible fixed assets during the period. Any future fixed assets will be depreciated on a straight-line basis over their estimated useful lives.

  Intangible fixed assets amortisation policy

  The company had no intangible fixed assets during the period. Any future intangible assets will be amortised over their expected useful life on a straight-line basis.

  Valuation information and policy

  Assets and liabilities are recorded at historical cost. No revaluations have been made during the financial period.

  Other accounting policies

  The financial statements have been prepared on a going concern basis. The company is a micro-entity and has taken advantage of the exemptions available under the Companies Act 2006 in respect of filing and disclosure requirements.