Balance sheet continued

As at 31 July 2025

For the year ending 31 July 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 July 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 consists of revenue from all sales services less any discounts and sales services.

  Tangible fixed assets depreciation policy

  Tangible fixed assets depreciation policy
  
  All tangible fixed assets are depreciated at a rate of 10% per annum on reducing balance basis.

  Other accounting policies

  The accounting policies adopted by the entity are consistent with those applied in the previous period and are in accordance with applicable accounting standards. Assets and liabilities are recognised on the basis set out below, and income and expenditure are accounted for on an accruals basis. Estimates and judgements are made by management in the application of these accounting policies, and actual results may differ from those estimates