Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 August 2025

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

Directors

The directors shown below have held office during the whole of the period from
1 September 2024 to 31 August 2025

Yves Carmichael Blais
Laura Adamson
Andrea Cunningham
Elle Reynolds
Amy Pennington

The directors shown below have held office during the period of
1 September 2024 to 20 February 2025

Emma-Louise Moira Edmondson
Warren Harper

The directors shown below have held office during the period of
24 July 2025 to 31 August 2025

Lewis William Carlton
Dr Ruth Kathryn Jones
Patricia Anne North
Sarah Margaret Shaw
Shephard Gilbert Manyika

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
13 May 2026

And signed on behalf of the board by:
Name: Yves Carmichael Blais
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2025

	2025	2024
	£	£
Turnover:	92,462	75,326
Cost of sales:	( 57,542 )	( 55,591 )
Gross profit(or loss):	34,920	19,735
Administrative expenses:	( 38,738 )	( 19,547 )
Operating profit(or loss):	(3,818)	188
Profit(or loss) before tax:	(3,818)	188
Profit(or loss) for the financial year:	(3,818)	188

Balance sheet

As at 31 August 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	367	576
Total fixed assets:		367	576
Current assets
Cash at bank and in hand:		29,974	30,198
Total current assets:		29,974	30,198
Prepayments and accrued income:		1,024	2,276
Creditors: amounts falling due within one year:	4	( 512 )	( 1,533 )
Net current assets (liabilities):		30,486	30,941
Total assets less current liabilities:		30,853	31,517
Accruals and deferred income:		( 36,723 )	( 33,569 )
Total net assets (liabilities):		(5,870)	(2,052)
Members' funds
Profit and loss account:		(5,870)	( 2,052)
Total members' funds:		( 5,870)	(2,052)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 August 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 is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: - Plant and machinery: 33.33% straight line - Office equipment : 33.33% straight line IMPAIRMENT A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

  Valuation information and policy

  The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain assets. The financial statements are prepared in sterling, which is the functional currency of the company.

  Other accounting policies

  LIMITED BY GUARANTEE The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0