Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 December 2025

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

Directors

The director shown below has held office during the whole of the period from
1 January 2025 to 31 December 2025

Simon Denzil Chandler

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
22 April 2026

And signed on behalf of the board by:
Name: Simon Denzil Chandler
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	2024
	£	£
Turnover:	37,951	11,819
Cost of sales:	( 104,320 )	( 113,811 )
Gross profit(or loss):	(66,369)	(101,992)
Administrative expenses:	( 11,400 )	( 8,649 )
Operating profit(or loss):	(77,769)	(110,641)
Interest receivable and similar income:	910	1,549
Profit(or loss) before tax:	(76,859)	(109,092)
Tax:	14,596	18,709
Profit(or loss) for the financial year:	(62,263)	(90,383)

Balance sheet

As at 31 December 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	499	791
Total fixed assets:		499	791
Current assets
Debtors:	4	38,132	47,672
Cash at bank and in hand:		47,385	20,342
Total current assets:		85,517	68,014
Creditors: amounts falling due within one year:	5	( 23,730 )	( 34,172 )
Net current assets (liabilities):		61,787	33,842
Total assets less current liabilities:		62,286	34,633
Provision for liabilities:		( 87,954 )	( 65,538 )
Total net assets (liabilities):		(25,668)	(30,905)
Capital and reserves
Called up share capital:		451,140	383,640
Profit and loss account:		(476,808 )	(414,545 )
Total Shareholders' funds:		( 25,668 )	(30,905)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Revenue is recognised if a contract exists between the Company and its customer. A contract exists if collection of consideration is probable, rights to goods or services and payment terms can be identified, and parties are committed to their obligations. Revenue from contracts with customers is recognised either against a contract asset or receivable before effective payment occurs.

  Tangible fixed assets depreciation policy

  Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method

  Valuation information and policy

  Valuation of contract assets and liabilities in line with IFRS 15 and valuation of provisions for onerous contracts as per IAS 37

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	441	506