Balance sheet continued

As at 31 March 2025

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

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Cost comprises the aggregate amount paid and includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets less estimated residual value, of each asset on a straight-line basis over its expected useful life as follows:
  - Office equipment - 4 years

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Cost comprises the aggregate amount paid and includes costs directly attributable to making the asset capable of operating as intended. Amortisation is provided on all intangible fixed assets less estimated residual value, of each asset on a straight-line basis over its expected useful life as follows:
  - Website - 4 years