The Company did not commence trading during the period. Its only transaction was the purchase of a tractor in March 2024, funded personally by the late director, who passed away on 10 July 2024. Following his death, the remaining director has been arranging the sale of the tractor, with the intention of closing the company thereafter. Given difficulties with the sale, at the date of approval of these financial statements the tractor has not been sold. No adjustment has been made to the carrying value of the asset at the balance sheet date.