Balance sheet continued

As at 30 September 2025

For the year ending 30 September 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 30 September 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

  The turnover shown in the profit and loss account represents the fair value of services provided during the year on client assignments. Fair value reflects the amount expected to be recoverable from clients based on time spent, expertise provided and expenses incurred, excluding VAT.

  Tangible fixed assets depreciation policy

  Revaluation on assets has been applied in the following period in order to reflect the decreased value of fixtures & fittings, resulting in the full write-down of the asset to nil.

  Intangible fixed assets amortisation policy

  The revaluation assessment of purchased goodwill identified an impairment loss equal to its carrying amount, resulting in the full write-down of the intangible asset to nil.