Balance sheet continued

As at 31 March 2025

	Notes	2025 £	13 months to 31 Mar 2024 £
Capital and reserves
Called up share capital:		1	1
Profit and loss account:		( 112,412 )	( 102,093 )
Shareholders funds:		( 112,411 )	( 102,092 )

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 recognised at the point when the company transfers control of goods or services to the customer, measured at the fair value of the consideration received or receivable, net of VAT and discounts.

  Intangible fixed assets amortisation policy

  Intangible assets are measured at cost and amortised on a straight-line basis over their estimated useful economic lives. Where the useful life cannot be reliably determined, a default period of 5 years is used. Amortisation begins when the asset is available for use.