Contents of the Financial Statements

for the Period Ended 31 March 2025

Profit And Loss Account

for the Period Ended 31 March 2025

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

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

  Revenue represents amounts chargeable for professional services provided, recognized as a proportion of the total engagement value based on the fair value of work completed at year-end. Provision is made for unbilled amounts where payment is contingent.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes the original purchase price and any costs directly attributable to bringing the asset to its working condition for its intended use. Tangible fixed assets are reviewed at each balance sheet date to assess if there are indications of impairment. If such indications exist, the recoverable amount of the asset is estimated to determine any impairment loss, which is then recognized in the income statement. When an asset is disposed of or retired, its cost and accumulated depreciation are removed from the financial records, and any resulting gain or loss is recorded in the income statement.

  Intangible fixed assets amortisation policy

  ntangible assets are non-monetary assets without physical substance, identifiable and controlled by the company, from which future economic benefits are expected to flow. They are recognised only when the cost can be measured reliably. Intangible assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Cost includes the purchase price and any directly attributable costs of preparing the asset for its intended use. The carrying values of intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If an indication of impairment is identified, the recoverable amount of the asset is estimated, and any resulting impairment loss is recognised immediately in the income statement. Upon the derecognition of an intangible asset, the difference between the net disposal proceeds and the carrying amount of the asset (cost less accumulated amortisation and impairment) is recognised as a gain or loss in the income statement.

  Valuation information and policy

  The financial statements are prepared under the historical cost convention, modified to include the revaluation of certain non-current assets and the measurement of specific financial instruments and investment properties at fair value where permitted by applicable accounting standards.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0