Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet

As at 30 September 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 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 September 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 represents the value of fees charged ( excluding vat ) during the year.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset at its estimated useful life Motor vehicles - 25% reducing balance basis Plant and Equipment - 25% reducing balance basis Fixtures and Fittings - 10% on cost

  Other accounting policies

  Debtors and Creditors Receivable/Payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price . Any losses arising from impairment are recognised in the profit and loss account in administrative expenses. Deferred Taxation Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they included in the Company accounts. Deferred taxation is provided in full on timing differences which result in an obligation to pay more tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based upon current tax rates and laws.

Notes to the Financial Statements

for the Period Ended 30 September 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	2	2