Balance sheet continued

As at 30 April 2025

For the year ending 30 April 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 April 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 represents the value of services provided during the year, stated net of VAT, and is recognised when the services are performed and the right to consideration is established.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful economic lives on a straight-line basis. Plant and machinery, including mobile devices such as iPhones and iPads, are depreciated over three years. Motor vehicles are depreciated over five years.

  Intangible fixed assets amortisation policy

  The company had no intangible fixed assets during the year.

  Valuation information and policy

  Assets and liabilities are measured at historical cost, except where otherwise stated.

  Other accounting policies

  Debtors are stated at amounts considered recoverable. Cash at bank and in hand is stated at nominal value. Creditors are stated at their settlement value. Corporation tax is recognised based on taxable profits for the financial year.