Contents of the Financial Statements

for the Period Ended 30 November 2025

Profit And Loss Account

for the Period Ended 30 November 2025

Balance sheet

As at 30 November 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 November 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 November 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

  ACCOUNTING POLICIES Basis of preparing the financial statements have been prepared in accordance with Financial Reporting Standard 102, ‘’The financial reporting standard applicable in the UK and Republic of Ireland’’ including the provisions of Section 1A ‘’Small Edition’’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Goodwill Goodwill, being the amount paid in connection with the set up of of a business in November 2023 Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Computer software is being amortised evenly over its estimated useful life of four years. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Car, laptop, monitor, printer etc Stocks Stocks are valued at zero as there is no stock held by this company since it has not traded since its inception in November 2023.

  Tangible fixed assets depreciation policy

  Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Computer software is being amortised evenly over its estimated useful life of four years. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Car, laptop, monitor, printer etc

  Intangible fixed assets amortisation policy

  Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Computer software is being amortised evenly over its estimated useful life of four years. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Car, laptop, monitor, printer etc

  Valuation information and policy

  Stocks Stocks are valued at zero as there is no stock held by this company since it has not traded since its inception in November 2023.

  Other accounting policies

  Goodwill Goodwill, being the amount paid in connection with the set up of of a business in November 2023 Taxation Taxation for year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred Tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is possible that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Notes to the Financial Statements

for the Period Ended 30 November 2025

• 2. Employees

  	2025	13 months to 30 November 2024
  Average number of employees during the period	1	1