Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Directors

The director shown below has held office during the period of
5 April 2025 to 31 August 2025

Blessing Lawal G

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
5 September 2025

And signed on behalf of the board by:
Name: Blessing Lawal G
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2025

	2025	13 months to 31 August 2024
	£	£
Turnover:	5,040	1,560
Cost of sales:	( 4,040 )	( 1,320 )
Gross profit(or loss):	1,000	240
Distribution costs:	( 120 )	( 80 )
Administrative expenses:	( 200 )	( 70 )
Other operating income:	30	13
Operating profit(or loss):	710	103
Interest receivable and similar income:	0	0
Interest payable and similar charges:	0	0
Profit(or loss) before tax:	710	103
Tax:	0	0
Profit(or loss) for the financial year:	710	103

Balance sheet

As at 31 August 2025

	Notes	2025	13 months to 31 August 2024
		£	£
Called up share capital not paid:		0	0
Fixed assets
Intangible assets:	3	100	0
Tangible assets:	4	3,000	100
Investments:		0	0
Total fixed assets:		3,100	100
Current assets
Stocks:	5	2,000	230
Debtors:		0	0
Cash at bank and in hand:		1,500	200
Investments:		0	0
Total current assets:		3,500	430
Prepayments and accrued income:		0	0
Creditors: amounts falling due within one year:		0	0
Net current assets (liabilities):		3,500	430
Total assets less current liabilities:		6,600	530
Creditors: amounts falling due after more than one year:		0	0
Provision for liabilities:		0	0
Accruals and deferred income:		0	0
Total net assets (liabilities):		6,600	530
Capital and reserves
Called up share capital:		200	100
Share premium account:		0	0
Other reserves:		0	0
Profit and loss account:		6,400	430
Total Shareholders' funds:		6,600	530

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 August 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 Policy Turnover represents the total value of income generated by the company from its principal activities during the financial year. It is measured at the fair value of consideration received or receivable, excluding value added tax and trade discounts. Revenue is recognised when the following conditions are met: Goods sold: Turnover is recognised when control of the goods has passed to the customer, typically upon delivery or collection, and when the amount of revenue can be reliably measured. Services rendered: Turnover is recognised in the period in which the services are provided, based on the stage of completion at the balance sheet date. Contractual income: Where applicable, income from contracts is recognised in accordance with the terms of the agreement, using the percentage-of-completion method if appropriate.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets to write off the cost, less estimated residual value, over their expected useful lives on a straight-line basis as follows: Office equipment: 3 to 5 years Furniture and fittings: 5 to 10 years Computer equipment: 3 years Depreciation begins when the asset is available for use and ceases when it is derecognised or fully depreciated. The company reviews the useful life and residual value of assets annually and adjusts if necessary.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged on a straight-line basis over the estimated useful life of the asset, typically: Software and licences: 3 to 5 years Trademarks and intellectual property: 5 to 10 years Amortisation begins when the asset is available for use and ceases when it is derecognised or fully amortised. The company reviews the useful life and residual value of intangible assets annually and adjusts if necessary.

  Valuation information and policy

  Valuation Information Policy Assets and liabilities are initially recognised at cost, which represents the fair value of the consideration given or received. Subsequently: Tangible fixed assets are measured at cost less accumulated depreciation and impairment. Intangible fixed assets are measured at cost less accumulated amortisation and impairment. Stocks are valued at the lower of cost and net realisable value. Debtors and creditors are stated at nominal value, adjusted for any expected irrecoverable amounts. Cash and bank balances are stated at face value. The company does not revalue assets unless required by specific accounting standards or regulatory provisions.

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	13 months to 31 August 2024
  Average number of employees during the period	1	1