Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet

As at 30 June 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 June 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 June 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful economic lives. Computer equipment is depreciated at 33% per annum on a reducing balance basis.

  Intangible fixed assets amortisation policy

  Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life. Development costs - 20% straight line

  Other accounting policies

  – Basis of preparation of the financial statements in accordance with FRS 102 Section 1A. – Going concern and cessation of trade. – Foreign currency translation, with monetary assets and liabilities translated at closing rates and differences recognised in profit or loss. – Average number of employees.

Notes to the Financial Statements

for the Period Ended 30 June 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	2	2