Balance sheet continued

As at 30 April 2025

	Notes	2025 £	2024 £
Capital and reserves
Called up share capital:		300	300
Profit and loss account:		3,936	11,214
Shareholders funds:		4,236	11,514

For the year ending 30 April 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 30 April 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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
  
  The company recognises revenue when:
  The amount of revenue can be reliably measured;
  it is probable that future economic benefits will flow to the entity;
  and specific criteria have been met for each of the company's activities.
  

  Tangible fixed assets depreciation policy

  Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
  
  Asset class Depreciation method and rate
  Leasehold improvements Straight line over 15 years
  Fixtures, fittings and equipment 15%-25% reducing balance
  
  

  Intangible fixed assets amortisation policy

  Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
  
  Asset class Amortisation method and rate
  Goodwill Straight line over 20 years
  

  Other accounting policies

  Going concern The accounts have been prepared on a going concern basis as the directors continue to provide financial support when necessary to the company.