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

  Turnover policy

  The company's turnover is primarily in the form of payments made by customers in respect of services provided to them by the company. It is stated in the financial statements net of value added tax. Income is recognised by the company at the point of invoicing for the work performed.

  Other accounting policies

  The financial statements have been prepared on a going concern basis despite the company having net liabilities on its balance sheet. This is because the net liabilities are significantly less than the balance owed by the company to its director. The director has no intention of calling in this balance in the foreseeable future.