Contents of the Financial Statements

for the Period Ended 31 July 2025

Profit And Loss Account

for the Period Ended 31 July 2025

Balance sheet

As at 31 July 2025

The notes form part of these financial statements

Balance sheet statements

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.

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 Policy** Turnover represents the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added tax. Revenue from services is recognised in the accounting period in which the services are rendered. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have been transferred to the customer, which is typically upon delivery. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be measured reliably.

  Tangible fixed assets depreciation policy

  **Tangible Fixed Assets Depreciation Policy** Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following basis: * Computer equipment: 25% per annum on a straight-line basis * Fixtures and fittings: 25% per annum on a straight-line basis The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, at each reporting date.

  Valuation information and policy

  **Valuation Information Policy** Assets are recognised at cost, being the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them. Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Current assets are valued at the lower of cost and net realisable value. Liabilities are recognised at the settlement amount expected to be paid. No revaluation of assets has been undertaken.

Notes to the Financial Statements

for the Period Ended 31 July 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0