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 represents invoices for goods and services net of VAT

  Tangible fixed assets depreciation policy

  The company has no fixed assets. The accounting policy is to write down the asset on a straight line basis over the useful life of the
  asset. Computer equipment and parts are written down in the first year.
  

  Intangible fixed assets amortisation policy

  The company has no intangible assets. the accounting policy is to write down the asset on a straight line basis over the useful life of
  the asset
  

  Valuation information and policy

  Assets are held at book value. All differences in FX valuations are taken to the P&L.

  Other accounting policies

  Stock is valued at the lower of cost or net realisable value