Contents of the Financial Statements

for the Period Ended 31 May 2026

Profit And Loss Account

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 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 for the year ended 31 May 2026 amounted to GBP 1,697,000 (2025: GBP 1,467,250). Revenue arose from the provision of information technology consultancy services and other related service activities.

  Tangible fixed assets depreciation policy

  Office Equipment GBP Cost at 1 June 2025 - Additions during the year 249,999 Accumulated depreciation (49,999) Net book value at 31 May 2026 200,000

  Intangible fixed assets amortisation policy

  Intangible assets GBP Cost at 1 June 2025 - Additions during the year 228,651 Accumulated depreciation (45,731) Net book value at 31 May 2026 182,920

  Other accounting policies

  1. Cost of Sales Cost of sales for the year amounted to GBP 972,540 (2025: GBP 714,672). Cost of sales consists of direct operating costs incurred in generating revenue. 2. Administrative Expenses Administrative expenses for the year amounted to GBP 30,080 (2025: GBP 121,478). Administrative expenses include professional fees, office expenses, software subscriptions, communication costs and other operating overheads. 3. Depreciation Depreciation charged during the year amounted to GBP 95,730 (2025: GBP Nil). Depreciation is calculated using the straight-line method over the estimated useful life of five years. 4. Trade Debtors Trade debtors at 31 May 2026 amounted to GBP 98,000 (2025: GBP 146,700). The balances represent amounts receivable from customers in the ordinary course of business. 5. Creditors: Amounts at 31 may 2026 VAT payable 242,896 Corporation tax payable 307,438 Trade creditors 53,700 Total creditors 604,034 6. Taxation The corporation tax charge for the year amounted to GBP 149,663 (2025: GBP 157,775). 7. Share Capital 2026 GBP 2025 GBP Ordinary shares 478,651 1 During the year additional ordinary shares were issued, increasing the Company's share capital by GBP 478,650. 8. Capital and Reserves 2026 GBP Called up share capital 478,651 Profit and loss account 922,312 Total shareholders' funds 1,400,963 9. Audit Exemption Statement For the year ended 31 May 2026 the Company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. The director acknowledges responsibility for maintaining adequate accounting records and preparing financial statements in accordance with applicable law.

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 2. Employees

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

  Employees and Directors The Company had no employees during the year ended 31 August 2025 (2024: nil). The director did not have a contract of employment with the Company and was not engaged under an employment arrangement. Accordingly, no salaries, wages, pension contributions or other employment-related benefits were paid or accrued in respect of the director during the year. The average number of persons employed by the Company during the year was nil (2024: nil).