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 director shown below has 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
31 October 2025

And signed on behalf of the board by:
Name: Mr M P Harding
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 fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefit will flow to the entity; and specific criteria have been met for each of the company's activities.

  Other accounting policies

  Employee benefits Defined contribution schemes A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Taxation Current tax A Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Financial instruments Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment. Basic financial assets receivable within more than one year are measured at amortised cost less any impairment. Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Basic financial liabilities Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price. Other basic financial liabilities are measured at amortised cost. Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	2	2