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

  The turnover represents amounts receivable for goods and services.

  Tangible fixed assets depreciation policy

  Depreciation is calculated on fixtures and fittings to write off the cost of an asset, less its estimated residual value, over its useful economic life. A full year's depreciation is charged in the year of acquisition, and none in the year of disposal. All current fixed assets are depreciated over 5 years using the straight-line method.
  
  Land and buildings' residual value is expected to be at least the purchase price, and therefore no depreciation is charged.