Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Directors

The director shown below has held office during the whole of the period from
10 September 2024 to 30 September 2025

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
9 June 2026

And signed on behalf of the board by:
Name: Lea Grayston-Smith
Status: Director

Profit And Loss Account

for the Period Ended 30 September 2025

Balance sheet

As at 30 September 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 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 30 September 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

  Income comprises grants, donations and trading income. Donations are recognised when received or receivable. Grant income is recognised when the conditions attached to the grant have been satisfied and receipt is considered probable. Trading income is recognised when goods or services have been provided to the customer. All income is stated at the fair value of the consideration received or receivable.

  Tangible fixed assets depreciation policy

  Tangible Fixed Assets and Depreciation Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is provided at rates calculated to write off the cost of each asset over its estimated useful life on a straight-line basis. Audio recording equipment is depreciated over 5 years at 20% per annum on a straight-line basis. Assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

  Valuation information and policy

  Basis of Measurement and Valuation Information The financial statements have been prepared under the historical cost convention. Assets and liabilities are recognised at their transaction value unless otherwise stated in the relevant accounting policy. Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Cash at bank is stated at the amount held at the balance sheet date.

  Other accounting policies

  Accounting Policies Basis of Preparation The financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and under the historical cost convention. Going Concern The director has considered the company's financial position and believes that the company has adequate resources to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared on a going concern basis. Income Recognition Income comprises grants, donations and trading income. Donations are recognised when received or receivable. Grant income is recognised when entitlement has been established, receipt is probable and the amount can be measured reliably. Trading income is recognised when goods or services have been supplied. Tangible Fixed Assets Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation Depreciation is provided on a straight-line basis over the estimated useful economic lives of the assets. Audio recording equipment is depreciated at 20% per annum. Intangible Fixed Assets The company held no intangible fixed assets during the period. Valuation Information Assets and liabilities are measured at historical cost unless otherwise stated in these accounting policies. Financial Instruments Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost. Taxation Current taxation is provided at amounts expected to be paid using tax rates enacted or substantively enacted at the balance sheet date.

Notes to the Financial Statements

for the Period Ended 30 September 2025

• 2. Employees

  	13 months to 30 September 2025
  Average number of employees during the period	0

  all work is currently done under a volunteer basis