Contents of the Financial Statements

for the Period Ended 30 April 2025

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

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows: Motor vehicles: 25% reducing balance Fixtures and fittings: 33.33% straight line on cost Computer equipment: 33.33% straight line on cost

  Other accounting policies

  Basis of preparation The financial statements have been prepared under the historical cost convention. The functional and presentational currency is sterling. Amounts are rounded to the nearest pound. Going concern At 30 April 2025 the company had net liabilities of £13,807. The company's principal liability is an intercompany loan of £29,336 owed to its wholly-owned subsidiary, Resimion Limited, which is not subject to repayment demand. The director continues to support the company through the directors' loan account. The directors have considered the company's ability to meet its obligations as they fall due for at least 12 months from the date of approval of these financial statements and consider it appropriate to prepare the financial statements on a going concern basis. Investments in subsidiaries Investments in subsidiary undertakings are stated at cost less any provision for impairment. Group accounts The company is a parent company and is itself a small company. Accordingly, the company has taken advantage of the exemption from preparing group accounts conferred by section 399 of the Companies Act 2006. These financial statements present information about the company as an individual entity and not about its group. Subsidiary undertakings The company holds 100% of the issued share capital of: - Resimion Limited (company number 12511395), incorporated in England and Wales - Migration Forensics Limited (company number 09456320), incorporated in England and Wales Taxation Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using rates expected to apply when the timing differences reverse, based on tax rates enacted or substantively enacted at the balance sheet date. Related party transactions The company has taken advantage of the exemption available under FRS 102 paragraph 33.1A not to disclose transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

Notes to the Financial Statements

for the Period Ended 30 April 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0