Contents of the Financial Statements

for the Period Ended 31 January 2025

Directors' report period ended 31 January 2025

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

Directors

The directors shown below have held office during the whole of the period from
1 February 2024 to 31 January 2025

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
22 November 2025

And signed on behalf of the board by:
Name: Concise Davies
Status: Director

Profit And Loss Account

for the Period Ended 31 January 2025

Balance sheet

As at 31 January 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 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 January 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 accounts state that revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, returns, rebates, and sales-related taxes, which constitutes the company’s turnover policy

  Tangible fixed assets depreciation policy

  The accounting policies include a tangible fixed assets depreciation policy, stating that property, plant and equipment are depreciated and assessed for impairment in line with expected useful lives; however, no tangible fixed assets exist and no depreciation charge is recognised in the financial year

  Intangible fixed assets amortisation policy

  The accounting policies state that intangible assets are amortised on a straight-line basis over their estimated useful lives (not exceeding ten years) and are reviewed for impairment; however, the accounts also show no recognised intangible assets and no amortisation charge for the year

  Valuation information and policy

  The accounting policies state that the financial statements are prepared on the historical cost basis, with specific valuation rules for assets and liabilities, including inventories measured at the lower of cost and selling price less costs to complete and sell, and receivables measured at amortised cost where applicable

  Other accounting policies

  The accounts include policies covering income tax and deferred tax, where current tax is based on taxable profit and deferred tax is recognised on temporary differences; leases, distinguishing between finance and operating leases with operating lease payments charged on a straight-line basis; and impairment of assets, requiring assets to be reviewed for impairment and written down where carrying values exceed recoverable amounts They also include policies on inventories, measured at the lower of cost and selling price less costs to complete and sell using FIFO; trade and other receivables, measured at amortised cost and reviewed for impairment; trade payables, recognised at settlement value; share capital, measured at fair value of proceeds received net of issue costs; dividends, recognised when approved; borrowing costs, expensed as incurred; provisions and contingencies, recognised only when obligations are probable and measurable; and cash and cash equivalents, comprising cash on hand and bank balances

Notes to the Financial Statements

for the Period Ended 31 January 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	1