Contents of the Financial Statements

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 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 31 July 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

  Yes prepared accounts often include a turnover policy, usually within the accounting policies section of the financial statements. In modern UK accounting terminology, “turnover” is more commonly referred to as “revenue” or “sales income.” The turnover policy explains: what the business counts as turnover when turnover is recognised how it is measured in the accounts Under UK accounting standards such as FRS 102, the policy is important because it ensures income is recorded consistently and correctly.

  Tangible fixed assets depreciation policy

  Yes prepared accounts normally include a “Tangible Fixed Assets and Depreciation” policy within the accounting policies section of the financial statements. This policy explains: what assets are treated as fixed assets how they are valued how depreciation is calculated the depreciation rates used Under UK accounting standards such as FRS 102 and FRS 105, this disclosure is standard practice for companies owning long-term assets.

  Intangible fixed assets amortisation policy

  Yes prepared accounts can include an “Intangible Fixed Assets and Amortisation” policy where the business owns intangible assets. This policy is usually included in the accounting policies section of the financial statements and explains: what intangible assets the company owns how they are valued how amortisation is calculated the useful economic life applied Under UK accounting standards such as FRS 102 and FRS 105, intangible assets must generally be amortised over their useful life unless treated differently under the applicable framework.

  Valuation information and policy

  Yes prepared accounts may include a “valuation information” policy or note, depending on the nature of the company’s assets and the accounting framework used. This is usually included within: accounting policies notes to the financial statements fixed asset disclosures investment property or stock valuation notes The purpose is to explain how assets and liabilities have been valued in the accounts.

  Other accounting policies

  Yes prepared accounts usually include several other accounting policies depending on the size of the business, the accounting standard used, and the nature of operations. Under UK standards such as FRS 102 or FRS 105, accounting policies explain the principles and methods used to prepare the financial statements consistently.

Notes to the Financial Statements

for the Period Ended 31 July 2025

• 2. Employees

  	2025
  Average number of employees during the period	1