Contents of the Financial Statements

for the Period Ended 31 August 2025

Profit And Loss Account

for the Period Ended 31 August 2025

Balance sheet

As at 31 August 2025

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 for the year ended 31 August 2025 amounted to GBP 1,608,000 (2024: GBP 1,164,000). The Company generated revenue from subscription-based concierge, reservation support, travel assistance and lifestyle management services provided under recurring customer service arrangements. Revenue is recognized when the related services are performed and delivered to customers in accordance with the terms of the service agreements. The increase in turnover reflects the continued expansion of the Company's customer base, growth in recurring service contracts and increased demand for its services.

  Other accounting policies

  1. Basis of Preparation These financial statements have been prepared from the Company's accounting records, management information, bank statements, VAT records and supporting documentation available at the date of preparation. The directors have reviewed the available financial information and consider that these accounts provide a fair representation of the Company's trading activities, financial position and results for the year ended 31 August 2025. 2. Cost of Sales Cost of sales for the year amounted to GBP 901,856 (2024: GBP 708,635). Cost of sales represents direct costs incurred in providing services to customers, including subcontractor fees, customer support costs, supplier charges, travel coordination expenses and other service delivery costs directly attributable to revenue-generating activities. Following deduction of cost of sales, the Company generated a gross profit of GBP 706,144 (2024: GBP 455,365). 3. Administrative Expenses Administrative expenses for the year amounted to GBP 27,896 (2024: GBP 21,922). Administrative expenses comprise general operating and management costs incurred in running the business, including office administration, communication expenses and other overhead costs. The increase in administrative expenditure is consistent with the continued growth of the Company's trading activities and operational requirements. 4. VAT Based on management records and VAT calculations, the Company accounted for VAT arising from its taxable trading activities during the year. Output VAT was recognized on taxable sales and recoverable input VAT was claimed on qualifying business expenses in accordance with applicable VAT legislation. Any VAT liability outstanding at the reporting date is included within creditors falling due within one year. 5. Creditors Creditors falling due within one year amounted to GBP 500,262 as of 31 August 2025 (2024: GBP 195,049). These balances primarily comprise corporation tax payable, VAT liabilities, accrued expenses and other short-term obligations arising from the Company's trading activities. Included within creditors is a corporation tax provision of GBP 169,562. The remaining creditor balance relates to VAT liabilities, accrued expenses and other short-term obligations. The directors consider the level of creditors to be appropriate in relation to the scale of the Company's operations and trading activities. 6. Taxation The Company reported a profit before taxation of GBP 678,248 for the year ended 31 August 2025 (2024: GBP 433,444). A corporation tax provision of GBP 169,562 (2024: GBP 108,361) has been recognized based on the taxable profits generated during the year. Profit after taxation for the financial year amounted to GBP 508,686 (2024: GBP 325,083). The final corporation tax liability will be confirmed upon submission of the Company's CT600 Corporation Tax Return and agreement with HMRC. 7. Share Capital The Company has one ordinary share of GBP 1 in issue as of 31 August 2025.

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