Contents of the Financial Statements

for the Period Ended 30 April 2025

Directors' report period ended 30 April 2025

The directors present their report with the financial statements of the company for the period ended 30 April 2025

Directors

The director shown below has held office during the period of
21 May 2024 to 30 April 2025

The director shown below has held office during the whole of the period from
20 April 2024 to 30 April 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
16 January 2026

And signed on behalf of the board by:
Name: Olowafemi Oluwatoyin Olowo
Status: Director

Balance sheet

As at 30 April 2025

The notes form part of these financial statements

Balance sheet statements

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 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 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 is measured at the fair value of the consideration received or receivable, net of discounts and value-added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on a straight-line basis.

  Valuation information and policy

  Investment properties Investment properties are measured initially at cost and subsequently at fair value at each reporting date. Fair value is determined annually based on current market rents and investment property yields for comparable properties and adjusted, where necessary, to reflect differences in the nature, location or condition of the specific asset. Investment properties are not depreciated. Any gain or loss arising from a change in the fair value of investment property is recognised in the profit and loss account.

  Other accounting policies

  Taxation Taxation comprises current tax and deferred tax. Current tax is the tax payable based on taxable profits for the year. Taxable profit differs from profit before tax as reported in the statement of comprehensive income because it excludes items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting date. Deferred tax is recognised on timing differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax is provided using tax rates that have been enacted or substantively enacted by the reporting date and are expected to apply when the timing differences reverse. Deferred tax assets are recognised only to the extent that it is probable that taxable profit will be available against which the deductible timing differences can be utilised. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be recovered. Current and deferred tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity, in which case the tax is also recognised in other comprehensive income or directly in equity, respectively.

Notes to the Financial Statements

for the Period Ended 30 April 2025

• 2. Employees

  	2025
  Average number of employees during the period	2