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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

  Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value
  added tax, returns, rebates and discounts

  Tangible fixed assets depreciation policy

  Depreciation is charged so as to write off the cost of assets, other than land and properties under construction
  over their estimated useful lives, as follows:
  Asset class Depreciation method and rate
  Office equipment 25% Reducing balance basis
  

  Intangible fixed assets amortisation policy

  Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
  Asset class Amortisation method and rate Website 25% Straight line basis