Contents of the Financial Statements

for the Period Ended 31 March 2025

Profit And Loss Account

for the Period Ended 31 March 2025

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 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 March 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

  Tangible fixed assets depreciation policy

  Tangible assets are measured at cost less accumulated depreciation.

  Intangible fixed assets amortisation policy

  Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on astraight-line basis over their estimated useful economic lives. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable

  Other accounting policies

  Stocks and work in progress Stocks are valued at the lower of cost and net realisable value. Costs comprise all costs incurred in bringing the stocks to the location and condition. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. Finance leases and hire purchase contracts Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term or its useful life. Obligations under such agreements are included in liabilities net of the finance charge. The finance element of the rental payment is charged to the profit and loss account. Operating leases Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	13 months to 31 March 2025
  Average number of employees during the period	0