Contents of the Financial Statements

for the Period Ended 31 May 2026

Balance sheet

As at 31 May 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 May 2026 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 May 2026

• 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 receivable, net of discount value-added tax. Turnover includes revenue earned from the sale of goods and the rendering of services.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows: Office Equipment: 33% straight line Computer Equipment: 33% straight line Motor Vehicles: 25% reducing balance

  Intangible fixed assets amortisation policy

  Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Amortisation is provided on all intangible assets to write off the cost, less any surplus value, over their useful life as follows: Goodwill: 5 years straight line Trademarks: 10 years straight line

  Valuation information and policy

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102 and under the historical cost convention.

  Other accounting policies

  1. Stocks Policy Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. 2. Foreign Currency Translation Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rate prevailing at the balance sheet date. 3. Taxation Policy The tax expense for the period comprises current tax. 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. 4. Financial Instruments Basic financial instruments are initially recognised at transaction price and subsequently measured at their settlement value. 5. Employee Benefits Short-term employee benefits are recognised as an expense in the period in which the service is rendered.

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 2. Employees

  	2026
  Average number of employees during the period	5