Average number of employees

Directors advances, credits and guarantees

Note to the Financial Statements (FRS 102 Section 1A) Director’s Loan Account The company has received a loan from the director. The balance outstanding at 30/11/2024 was £6,476.11 (2024: £0). The loan is unsecured, interest-free, and repayable on demand.

Additional Disclosures

Accounting Policies (Updated with Director’s Loan) 1. 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** and under the historical cost convention. 2. 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. 3. Tangible Fixed Assets Depreciation Policy Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings: 100 years (straight-line) Office Equipment: 25% (WDV) 4. Tax Tax is comprised of two components: A. Current Tax: Amount of income tax payable on taxable profits for the year. Taxable profit can differ from accounting profit due to timing differences and permanent differences. Tax is calculated using enacted or substantively enacted tax rates at the reporting date. B. Deferred Tax: Recognises temporary differences between the carrying amounts of assets and liabilities in the financial statements and their tax bases, ensuring compliance with the matching principle. 5. Related Party Transactions Loan to a Director: The company has received a loan from a director. At 30/11/2025, the balance of the Director’s Loan Account was £6,476.11. The loan is interest-free, unsecured, and repayable on demand and is presented within Creditors: amounts falling due within one year. Loan to Related Entity: The company provided a loan of £50,000 to Faz Investments Ltd, where Ms. Amina Faizal Osman Talha, a director and shareholder of the company, holds a 25% equity interest. The loan is repayable on demand, bears interest at a commercial rate, and is unsecured. At the balance sheet date, the outstanding balance increased by £4,000 to £54,000. This transaction was conducted on an arms-length basis and is recorded as Current Assets. 6. Controlling Party The Company’s controlling party is Ms Amina Faizal Osman Talha, who owns 100% of the issued capital in the company