Contents of the Financial Statements

for the Period Ended 30 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 30 December 2024

The directors present their report with the financial statements of the company for the period ended 30 December 2024

Directors

The directors shown below have held office during the whole of the period from
29 February 2024 to 30 December 2024

Alan James Fraser
Alan James Fraser

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
1 October 2025

And signed on behalf of the board by:
Name: Alan James Fraser
Status: Director

Profit And Loss Account

for the Period Ended 30 December 2024

	30 December 2024	28 February 2024
	£	£
Turnover:	355,602	143,592
Cost of sales:	( 98,592 )	( 87,628 )
Gross profit(or loss):	257,010	55,964
Distribution costs:	0	0
Administrative expenses:	( 3,240 )	( 2,400 )
Other operating income:	56,565	43,362
Operating profit(or loss):	310,335	96,926
Interest payable and similar charges:	( 28,483 )
Profit(or loss) before tax:	281,852	96,926
Profit(or loss) for the financial year:	281,852	96,926

Balance sheet

As at 30 December 2024

	Notes	30 December 2024	28 February 2024
		£	£
Called up share capital not paid:		100	100
Fixed assets
Intangible assets:	3	88,000	88,000
Tangible assets:	4	87,000	87,000
Investments:		0	0
Total fixed assets:		175,000	175,000
Current assets
Stocks:	5	87,900	87,900
Debtors:	6	6,500	6,500
Cash at bank and in hand:		43,362	43,362
Investments:	7	35,550	35,550
Total current assets:		173,312	173,312
Prepayments and accrued income:		55,730	55,730
Creditors: amounts falling due within one year:	8	( 87,900 )	( 87,900 )
Net current assets (liabilities):		141,142	141,142
Total assets less current liabilities:		316,242	316,242
Creditors: amounts falling due after more than one year:	9	( 87,900 )	( 87,900 )
Provision for liabilities:		( 2,345 )	( 2,345 )
Accruals and deferred income:		( 17,694 )	( 17,694 )
Total net assets (liabilities):		208,303	208,303
Capital and reserves
Called up share capital:		1	1
Share premium account:		1	1
Other reserves:		0	0
Profit and loss account:		208,301	208,301
Total Shareholders' funds:		208,303	208,303

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 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 30 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

  Turnover policy

  Turnover is measured at the fair value of consideration received or receivable and represents the net invoiced value of goods and services supplied during the year, excluding VAT. Revenue is recognised when the significant risks and rewards of ownership have been transferred to the buyer, and the amount can be reliably measured.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost of each asset over its expected useful life on a straight-line basis.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged on a straight-line basis over the estimated useful life of the asset, beginning when the asset is available for use. The company has assessed the useful life of its intangible assets to be five years.

  Valuation information and policy

  Assets are stated at cost or valuation, net of depreciation and any impairment losses. Where applicable, valuations are based on open market value as determined by independent professional valuers. Revaluations are undertaken periodically to ensure that carrying amounts do not differ materially from fair value.

Notes to the Financial Statements

for the Period Ended 30 December 2024

• 2. Employees

  	30 December 2024	28 February 2024
  Average number of employees during the period	4	4