Balance sheet continued

As at 31 July 2025

	Notes	2025 £	2024 £
Capital and reserves
Called up share capital:		100	100
Profit and loss account:		54,114	45,350
Shareholders funds:		54,214	45,450

For the year ending 31 July 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 July 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 represents invoiced sales net of value added tax.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Office equipment:- 25% per annum on cost. Plant and machinery:- 25% per annum on cost. Motor vehicles:- 33% per annum on cost.

  Other accounting policies

  Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.