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 Financial Reporting Standard 101

  Turnover policy

  The charity recognises income when it is received or when there is reasonable certainty that the funds will be received and the amount can be measured reliably. Income includes donations, grants, fundraising activities, sponsorships, and other charitable contributions. Restricted funds are recorded separately and used only for the purpose specified by the donor. Unrestricted funds may be used to support the charity's general charitable activities and operational costs. All income and expenditure are recorded in accordance with applicable UK charity accounting requirements and HMRC guidelines.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful lives using the straight-line method as follows: Computer equipment: 3 years Office furniture and equipment: 5 years Fixtures and fittings: 5 years Assets with a value below £500 are not capitalised and are charged to expenditure in the year of purchase. The useful lives and residual values of assets are reviewed annually and adjusted where appropriate.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are recorded at cost and amortised over their estimated useful economic lives on a straight-line basis. The following amortisation rates are applied: Website development costs: 3 years Software licences and applications: 3 years Other intangible assets: 3–5 years, depending on the nature of the asset Amortisation is charged from the date the asset is available for use. The useful economic lives and carrying values of intangible assets are reviewed annually and adjusted where necessary. Assets with a value below £500 are not capitalised and are charged to expenditure in the year incurred.

  Valuation information and policy

  Assets and liabilities are initially recognised at their transaction value unless otherwise stated. Cash and bank balances are recorded at their actual value. Tangible and intangible fixed assets are recorded at cost less accumulated depreciation or amortisation. Donations received in the form of goods or services are recognised at their estimated fair value at the date of receipt where a reliable valuation can be obtained. The trustees review the carrying value of assets annually and make adjustments where there is evidence of impairment or a change in value. The charity does not undertake formal revaluations of its assets unless required by accounting standards or where there is a significant change in the value of an asset.

  Other accounting policies

  1. Basis of Preparation The financial statements have been prepared in accordance with the Companies Act 2006, FRS 102, the Charities SORP (FRS 102), and applicable UK charity legislation. 2. Going Concern The trustees consider that the charity has adequate resources to continue its operational activities for the foreseeable future and therefore the accounts have been prepared on a going concern basis. 3. Income Recognition (Turnover) Income is recognised when the charity is entitled to the funds, receipt is probable, and the amount can be measured reliably. 4. Expenditure Recognition Expenditure is recognised when a legal or constructive obligation arises and can be measured reliably. 5. Fund Accounting Restricted funds are used only for the specific purposes for which they were donated. Unrestricted funds are available for the general purposes of the charity. 6. Tangible Fixed Assets Assets are capitalised at cost and depreciated over their useful economic lives. 7. Depreciation Depreciation is charged on a straight-line basis over the expected useful life of the asset. 8. Intangible Fixed Assets Intangible assets are recorded at cost and amortised over their useful economic lives. 9. Amortisation Amortisation is charged on a straight-line basis over the expected useful life of the intangible asset. 10. Valuation of Assets and Liabilities Assets and liabilities are recorded at cost or fair value as appropriate. 11. Cash and Cash Equivalents Cash includes cash in hand and funds held in bank accounts that are readily accessible. 12. Debtors Debtors are recognised at the amount due to the charity, less any provision for doubtful debts. 13. Creditors Creditors are recognised at the amount the charity is obliged to pay. 14. Foreign Currency Transactions Transactions in foreign currencies are translated into Pounds Sterling at the exchange rate prevailing on the transaction date. 15. Taxation As a registered charity, the organisation is exempt from corporation tax on income and gains applied for charitable purposes. 16. Volunteers The value of volunteer time is not included in the financial statements because it cannot be measured reliably. 17. Donations in Kind Goods and services donated to the charity are recognised at fair value where this can be reliably measured. 18. Financial Instruments Basic financial instruments, including cash, debtors, and creditors, are initially recognised at transaction value and subsequently measured at amortised cost.

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 2. Employees

  	2026	13 months to 31 May 2025
  Average number of employees during the period	0	0