Contents of the Financial Statements

for the Period Ended 31 January 2025

Directors' report period ended 31 January 2025

The directors present their report with the financial statements of the company for the period ended 31 January 2025

Directors

The directors shown below have held office during the whole of the period from
1 February 2024 to 31 January 2025

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
24 October 2025

And signed on behalf of the board by:
Name: Elizabeth-Anne Sewell
Status: Director

Profit And Loss Account

for the Period Ended 31 January 2025

Balance sheet

As at 31 January 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 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 January 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 comprises the invoiced value of goods and services supplied by the company, net of trade discounts.

  Other accounting policies

  Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received for revenue expenditure are recognised in the income statement as the related expenditure is incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 2. Employees

  	2025	13 months to 31 January 2024
  Average number of employees during the period	6	6

  During the year Mercedes Grant and Laura Ann Dewar received fees of £20,749 (2024 -£10,050) and £ 11,097 (2024 - £4,000) respectively for services provided during the year. During the year Belina Grow CIC received fees of £NIL (2024 - £5,000 ) from Belina Consulting Limited, a company controlled by Elizabeth Sewell. During the year, Belina Grow CIC were recharged a support fee of £24,465 (2024 - £3,000), and at the end of the year, £NIL (2024 - £49,621) was owed to Belina Consulting Limited.