REGISTERED NUMBER: 03383937 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ACETRIP LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

6

Income Statement

11

Other Comprehensive Income

12

Balance Sheet

13

Statement of Changes in Equity

14

Cash Flow Statement

15

Notes to the Cash Flow Statement

16

Notes to the Financial Statements

18

DIRECTORS:

R Kumar

Rohit Bhardwaj

Mrs Kavita Bhardwaj

Ms R Kumar

Mrs Neelam Kumari

SECRETARY:

Mrs Kavita Bhardwaj

REGISTERED OFFICE:

Lily House 1st Floor, 11 The Shrubberies

George Lane

London

E18 1BD

REGISTERED NUMBER:

03383937 (England and Wales)

SENIOR STATUTORY AUDITOR:

Anwer Patel BA(Hons), FCA, BFP

AUDITORS:

Prestons

Chartered Accountants

and Statutory Auditors

364-368 Cranbrook Road

Gants Hill

Ilford

Essex

IG2 6HY

The directors present their strategic report for the year ended 31 August 2025.

REVIEW OF BUSINESS

Principal Activity

The principal activity of the company in the year under review was that of travel agents and tour operators.

Key Financial Performance Indicators

The company has seen decrease in turnover amidst competitor and this is reflected in reduced operating profit. Company is in process of addressing this.

The Operating profit for the period was £256,905 (2024 - £572,605).

The Management anticipates growth in the following year.

The company's key financial and other performance indicators during the period were as follows:

2025 (12 Months)

2024 (12 Months)

Turnover

£45,269,039

£48,644,388

Operating Profit

£256,905

£572,605

Shareholders' Funds

£4,270,328

£3,282,273

The company is one of the leading travel agents selling flights to UK, Europe, Middle East, Indian subcontinent and Far East. Company focus is and will remain to ensure that the cost base continues to be aligned with the relevant capabilities all across the business. The company continue developing sales of new and emerging holiday destinations.

Travel regulatory bodies

The Company holds an IATA & ATOL licence, which ensures protection to its customers and regulators.The company ensures that it is in compliance with relevant requirements by these bodies i.e. MLR and Data handing, GDPR etc.

Non Financial Performance Indicators

The Management of Human Resources :

Average employees were same as last year 5 (2024: 5).

Staff costs in line with last year £85,732 (2024: £85,248) reflecting cost in control.

The directors have regular meeting with Key Management employees to ensure any issues relating to staff are resolved as a priority. This has helped the company to have low level of staff turnover and increased efficiencies.

Service Price/Quality :

The company ensures that all the customers are provided highest standard of services at a competitive price. Any issues and disputes with customers are resolved on a timely basis.

PRINCIPAL RISKS AND UNCERTAINTIES

The directors hold regular meetings to evaluate the company's risk management process. Directors have tight control on debtors and cash flow position of the company which is reviewed on ongoing basis.

Management is confident that the actions taken by the company to reinforce the UK and Overseas travel business together with continued progress on its strategic initiatives, means it is well positioned to make progress in next year.

Financial instruments

The company has a normal level of exposure to currency fluctuations.

ON BEHALF OF THE BOARD:

R Kumar - Director

25 February 2026

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

DIVIDENDS

The total distribution of dividends for the period ended 31st Aug 2025 was Nil (2024 - £ 60,000)

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

R Kumar

Rohit Bhardwaj

Mrs Kavita Bhardwaj

Ms R Kumar

Mrs Neelam Kumari

FINANCIAL INSTRUMENTS

Treasury operations and financial instruments

The Company operates a treasury function which is responsible for managing the liquidity, interest and foreign currency risks associated with the company's activities.

Liquidity risk

The Company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business.

Foreign currency risk

The Company principal foreign currency exposures arise from trading with overseas customers. The company policy permits but does not demand that these exposures may be hedged in order to fix the cost in sterling.

Credit risk

Investments of cash surpluses, borrowings and derivative instruments are made through banks and companies which must fulfil credit rating criteria approved by the Board.

All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are reviewed on a regular basis and provision is made for doubtful debts when necessary.

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Prestons, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

R Kumar - Director

25 February 2026

Opinion

We have audited the financial statements of Acetrip Limited (the 'company') for the year ended 31 August 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 August 2025 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page five, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We designed procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud is detailed below:

-We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management; through communications with other group auditors, through communications with legal counsel, and via inspection of the company's regulatory and legal correspondence.

-We discussed with those charged with governance and other management the policies and procedures regarding compliance with laws and regulations.

-We communicated identified laws and regulations to our team and remained alert to any indicators of non-compliance throughout the audit, we also specifically considered where and how fraud may occur within the company.

-We conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the entity to cease to continue as a going concern.

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the company is subject to laws and regulations that directly affect the financial statements, including: the company's constitution, relevant financial reporting standards; company law; tax legislation and distributable profits legislation and we assess the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigation. We identified the following areas as those most likely to have such an affect: operating licences; employment legislation; health and safety legislation; trade legislation; Regulatory requirements by ATOL & IATA; legislation relevant to the commercial/domestic property rental environment; GDPR; anti-bribery and corruption legislation.

International Auditing Standards (UK) limit the required procedures to identify non-compliance with these laws and regulations to the procedures, and no procedures over and above those already noted are required. These limited procedures did not identify any actual or suspected non-compliance which laws and regulations that could have a material impact on the financial statements.

In relation to fraud, we performed the following specific procedures in addition to those already noted:

-Challenging assumptions made by management in its significant accounting estimates in particular: deferred tax;

-Identifying and testing journal entries during the year and up to the date of signing of the audit report, in particular any entries posted with unusual nominal ledger account combinations, journal entries crediting cash or any revenue account,

-Performing analytical procedures to identify unexpected movements in account balances which may be indicative of fraud;

-Ensuring that testing undertaken on both the performance statements, and the Balance Sheet includes a number of items selected on a random basis;

These procedures did not identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with International Auditing Standards (UK). For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the procedures that we are required to undertake would identify it. In addition, as with any audit, there remains a high risk of non-detection of irregularities, as these might involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal controls. We are not responsible for preventing non-compliance with laws and regulations or fraud, and cannot be expected to detect non-compliance with all laws and regulations or every incidence of fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Anwer Patel BA(Hons), FCA, BFP (Senior Statutory Auditor)

for and on behalf of Prestons

Chartered Accountants

and Statutory Auditors

364-368 Cranbrook Road

Gants Hill

Ilford

Essex

IG2 6HY

6 March 2026

TURNOVER

4

45,269,039

48,644,388

Cost of sales

44,352,832

47,616,648

GROSS PROFIT

916,207

1,027,740

Administrative expenses

748,604

559,915

167,603

467,825

Other operating income

89,302

104,780

OPERATING PROFIT

6

256,905

572,605

Profit/loss on sale of invest

7

161,547

491,976

418,452

1,064,581

Currentasset investment Income

17,613

130,517

Interest receivable and similar income

191,783

82,956

209,396

213,473

627,848

1,278,054

Amounts written off investments

8

11,606

(1,936

)

PROFIT BEFORE TAXATION

616,242

1,279,990

Tax on profit

9

155,749

200,012

PROFIT FOR THE FINANCIAL YEAR

460,493

1,079,978

PROFIT FOR THE YEAR

460,493

1,079,978

OTHER COMPREHENSIVE INCOME

Revaluation reserve

527,562

-

Income tax relating to other comprehensive income

-

-

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX

527,562

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

988,055

1,079,978

FIXED ASSETS

Tangible assets

11

29,509

1,384,345

Investment property

12

2,050,000

-

2,079,509

1,384,345

CURRENT ASSETS

Debtors

13

4,189,886

2,043,551

Investments

14

309,182

28,983

Cash at bank

3,411,368

5,825,435

7,910,436

7,897,969

CREDITORS

Amounts falling due within one year

15

5,500,596

5,958,458

NET CURRENT ASSETS

2,409,840

1,939,511

TOTAL ASSETS LESS CURRENT LIABILITIES

4,489,349

3,323,856

PROVISIONS FOR LIABILITIES

16

219,021

41,583

NET ASSETS

4,270,328

3,282,273

CAPITAL AND RESERVES

Called up share capital

17

100,140

100,140

Revaluation reserve

18

1,119,306

591,744

Retained earnings

18

3,050,882

2,590,389

SHAREHOLDERS' FUNDS

4,270,328

3,282,273

The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2026 and were signed on its behalf by:

R Kumar - Director

Ms R Kumar - Director

Called up

share

Retained

Revaluation

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 September 2023

100,140

1,570,411

591,744

2,262,295

Changes in equity

Dividends

-

(60,000

)

-

(60,000

)

Total comprehensive income

-

1,079,978

-

1,079,978

Balance at 31 August 2024

100,140

2,590,389

591,744

3,282,273

Changes in equity

Total comprehensive income

-

460,493

527,562

988,055

Balance at 31 August 2025

100,140

3,050,882

1,119,306

4,270,328

Cash flows from operating activities

Cash generated from operations

1

(2,226,885

)

1,859,044

Tax paid

(196,629

)

(189,410

)

Net cash from operating activities

(2,423,514

)

1,669,634

Cash flows from investing activities

Sale of tangible fixed assets

-

3,747

Sale of investment property

-

797,891

Shares acquired/disposed in the year

(280,199

)

1,059,758

Interest received

191,783

82,956

Dividends received

17,613

130,517

Net cash from investing activities

(70,803

)

2,074,869

Cash flows from financing activities

Amount withdrawn by directors

80,250

(446,446

)

Equity dividends paid

-

(60,000

)

Net cash from financing activities

80,250

(506,446

)

(Decrease)/increase in cash and cash equivalents

(2,414,067

)

3,238,057

Cash and cash equivalents at beginning of year

2

5,825,435

2,587,378

Cash and cash equivalents at end of year

2

3,411,368

5,825,435

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31.8.25

31.8.24

£

£

Profit before taxation

616,242

1,279,990

Depreciation charges

9,836

13,115

Loss on disposal of fixed assets

-

1,303

Finance income

(209,396

)

(213,473

)

416,682

1,080,935

Increase in trade and other debtors

(2,146,335

)

(1,100,182

)

(Decrease)/increase in trade and other creditors

(497,232

)

1,878,291

Cash generated from operations

(2,226,885

)

1,859,044

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 August 2025

31/8/25

1/9/24

£

£

Cash and cash equivalents

3,411,368

5,825,435

Year ended 31 August 2024

31/8/24

1/9/23

£

£

Cash and cash equivalents

5,825,435

2,587,378

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/9/24

Cash flow

At 31/8/25

£

£

£

Net cash

Cash at bank

5,825,435

(2,414,067

)

3,411,368

5,825,435

(2,414,067

)

3,411,368

Liquid resources

Current asset investments

28,983

280,199

309,182

28,983

280,199

309,182

Total

5,854,418

(2,133,868

)

3,720,550

1.	STATUTORY INFORMATION

Acetrip Limited is a private company, limited by shares, registered in England and Wales. The company's registered number 03383937 (England and Wales) and registered office address is Lily House 1st Floor, 11 The Shrubberies George Lane London E18 1BD.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and revaluation of certain tangible fixed assets.

Turnover

Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. All turnover is from the prinicipal activity of travel agent and tour operators.

Income is recognised on booking date basis.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the costs of assets less their residual value over their estimated useful lives, using reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Motor Vehicles - 25% on reducing balance

Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses.

The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit and loss.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit or loss except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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 date and gains on revaluation of tangible assets

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements and assets which are held at

valuation. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference and revaluation of tangible assets.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements

when there is a legally enforceable right to set off the recognised amounts and there is an intention to

settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at

transaction price including transaction costs and are subsequently carried at amortised cost using the

effective interest method unless the arrangements constitutes a financing transaction, where the

transaction is measured at the present value of the future receipts discounted at a market rate of

interest. Financial assets classified as receivable within one year are not amortised.

Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible, intangible and other assets to determine whether there is any indication that those assets have suffered an impairment loss If such an indication exists, the recoverable amount of asset is estimated in order to determine the extent of the impairment loss (if any).

Investments

Investments comprise of investment property and Shares held which are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.

Cash and Cash Equivalent

Cash and cash equivalents comprise cash in hand, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less.

Going concern

The Directors have prepared cash flow forecasts for a period of at least twelve months from the date of approval of the financial statements. These forecasts take into account trading performance, working capital requirements and available banking facilities.It is on this basis Accounts have been prepared on the going concern basis.

Dividend

Dividends are recognized as a liability in the period in which they are approved by the company’s shareholders or, in the case of interim dividends, when they are paid.

Critical judgements

The following are the judgements (apart from those involving estimation) that have had the most significant effect on the amounts recognised in the financial statements:

Classification of related party loans

The company has loan arrangements that are repayable on demand with related parties. The directors have exercised judgement in classifying these balances as current assets and liabilities in accordance with the contractual terms of the agreements.

Going Concern

The directors have assessed the company ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements. This assessment includes consideration of trading performance, cash flow forecasts, borrowing facilities and covenant compliance.

Key Sources of Estimation Uncertainty

The key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next financial year are set out below.

Valuation of Investment Properties

Investment property is shown at market value based as at year end and fair value adjustment done. Properties price is estimated by the director based on valuation of similar properties in the area.

Impairment of Trade Receivables

The group assesses receivables for impairment based on expected recoverability. Provisions are determined using historical loss experience, ageing analysis and specific knowledge of customer circumstances.

Useful Economic Lives of Tangible Fixed Assets

Depreciation is charged over the estimated useful economic lives of assets. These estimates are reviewed annually and may be adjusted where technological changes or operational factors indicate a change in expected usage.

Deferred Tax

Deferred tax assets and liabilities are recognised in respect of timing differences and revaluation of investment properties. Estimation is required in determining the probability of recovery of deferred tax assets and the measurement of liabilities based on enacted tax rates.

3.	ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the company's accounting policies,the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

4.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by geographical market is given below:

31.8.25

31.8.24

£

£

United Kingdom

45,269,039

48,644,388

45,269,039

48,644,388

5.	EMPLOYEES AND DIRECTORS

31.8.25

31.8.24

£

£

Wages and salaries

85,732

85,248

Social security costs

204

-

Other pension costs

2,312

2,274

88,248

87,522

The average number of employees during the year was as follows:

31.8.25

31.8.24

Administrative staff

1

1

Sales Staff

2

2

Management

2

2

5

5

31.8.25

31.8.24

£

£

Directors' remuneration

57,432

59,596