Contents of the Financial Statements

for the Period Ended 30 November 2025

Profit And Loss Account

for the Period Ended 30 November 2025

Balance sheet

As at 30 November 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 November 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 November 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 fair value of the consideration receivable for goods and services provided in the ordinary course of business. Turnover is recognised when the service is performed or the goods are delivered and the amount can be measured reliably. During the financial year, the company did not generate any turnover.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset evenly over its estimated useful economic life. During the financial year, the company did not hold any tangible fixed assets and therefore no depreciation was charged.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided on all intangible fixed assets at rates calculated to write off the cost of each asset evenly over its estimated useful economic life. During the financial year, the company did not hold any intangible fixed assets and therefore no amortisation was charged.

  Valuation information and policy

  Assets and liabilities are stated at historical cost unless otherwise stated. The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities at the balance sheet date. Actual results may differ from these estimates. During the financial year, no significant judgements or estimates were required due to the absence of trading activity.

  Other accounting policies

  The financial statements have been prepared on the historical cost basis and in accordance with Financial Reporting Standard 102, Section 1A (Small Entities). The company has taken advantage of the exemption available under Section 1A not to present a statement of cash flows. The company has no foreign currency transactions, no leasing arrangements, and no defined benefit pension schemes during the financial year.

Notes to the Financial Statements

for the Period Ended 30 November 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	1