Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors' report period ended 31 March 2025

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

Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 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
9 May 2025

And signed on behalf of the board by:
Name: Ryan Thomas
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 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 March 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 the value, net of value added tax, of services provided to customers.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives using the following rates: Office equipment over 3 years.

  Valuation information and policy

  Investment Measurement: Investments in unquoted equity instruments are measured at fair value. Fair Value Estimation: The fair value is estimated by using a valuation technique. Profit/Loss Recognition: Any changes in the fair value of these investments are recognised in the profit or loss. Cost Basis: While the primary policy mentions fair value for unquoted instruments, Note 4 clarify that certain investments are stated at cost. Current Asset Investments: These comprise precious metals and listed investments.

  Other accounting policies

  Basis of Preparation: The accounts are prepared under the historical cost convention and in accordance with FRS 102. Debtors: These are measured at the transaction price (usually invoice price), less any impairment losses for bad and doubtful debts. Loans and Other Financial Assets: These are recognised at the transaction price, including any transaction costs. Creditors: These are measured at the transaction price, which is usually the invoice price. Current Taxation: A liability is recognised for tax payable on the taxable profit of current and past periods. Tax Assets: A current tax asset is recognised if a tax loss can be carried back to recover tax paid in a previous period. Deferred Taxation: This is recognised for all timing differences between the recognition of income/expenses in the financial statements and their inclusion in tax assessments. Deferred Tax Measurement: It is measured using tax rates and laws enacted or substantively enacted by the reporting date.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	2	2