0 & 1 Ltd

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Statement of Changes in Equity	7
Notes to the Financial Statements	8—10

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0 & 1 Ltd

Company No. 10766525

Director's Report For The Year Ended 31 May 2026

Director's Report

The director presents his report and the financial statements for the year ended 31 May 2026.

Directors

The director who held office during the year were as follows:

Mr A H Javadi

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr A H Javadi

Director

19/06/2026

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0 & 1 Ltd

Accountant's Report

For The Year Ended 31 May 2026

Accountant's Report

In accordance with the engagement letter dated 29 November 2017, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 May 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19/06/2026

Roberts & Partners

Chartered Accountants

4 Dancastle Court

14 Arcadia Avenue

London

N3 2JU

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0 & 1 Ltd

Profit and Loss Account

For The Year Ended 31 May 2026

Profit and Loss Account

		2026	2025
	Notes	£	£
TURNOVER		54,911	8,358
Cost of sales		-	(2,370 )

GROSS PROFIT		54,911	5,988

Administrative expenses		(24,207 )	(42,706 )

OPERATING PROFIT/(LOSS)		30,704	(36,718 )
Other interest receivable and similar income		10	7
Interest payable and similar charges		(71 )	(2,013 )

PROFIT/(LOSS) BEFORE TAXATION		30,643	(38,724 )
Tax on Profit/(loss)	4	(5,872 )	11,547

PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL YEAR		24,771	(27,177 )

The notes on pages 8 to 10 form part of these financial statements.

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0 & 1 Ltd

Balance Sheet

As At 31 May 2026

Balance Sheet

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,345		372

			1,345		372
CURRENT ASSETS
Debtors	6	54,774		43,851
Investments	7	193		193
Cash at bank and in hand		6,033		1,899

		61,000		45,943
Creditors: Amounts Falling Due Within One Year	8	(144 )		(144 )

NET CURRENT ASSETS (LIABILITIES)			60,856		45,799

TOTAL ASSETS LESS CURRENT LIABILITIES			62,201		46,171

Creditors: Amounts Falling Due After More Than One Year	9		(54,540 )		(63,281 )

NET ASSETS/(LIABILITIES)			7,661		(17,110 )

CAPITAL AND RESERVES
Called up share capital	10		67,500		67,500
Profit and Loss Account			(59,839 )		(84,610 )

SHAREHOLDERS' FUNDS			7,661		(17,110)

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0 & 1 Ltd

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr A H Javadi

Director

19/06/2026

The notes on pages 8 to 10 form part of these financial statements.

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0 & 1 Ltd

Statement of Changes in Equity

For The Year Ended 31 May 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 June 2024	67,500	(57,433 )	10,067
Loss for the year and total comprehensive income	-	(27,177 )	(27,177)

As at 31 May 2025 and 1 June 2025	67,500	(84,610 )	(17,110)


Profit for the year and total comprehensive income	-	24,771	24,771

As at 31 May 2026	67,500	(59,839 )	7,661

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0 & 1 Ltd

Notes to the Financial Statements

For The Year Ended 31 May 2026

Notes to the Financial Statements

1. General Information

0 & 1 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10766525 . The registered office is 37 The Crescent, Canterbury, Kent, CT2 7AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

30% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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0 & 1 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

4. Tax on Profit

	Tax Rate		2026	2025
	2026	2025	£	£
Current tax
UK Corporation Tax	19.0%	19.0%	-	(4,193 )
Deferred Tax
Deferred taxation			5,872	(7,354 )


Total tax charge for the period			5,872	(11,547 )

	2026	2025
	£	£
Profit before tax	30,643	(38,724)

Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate)	5,822	(7,358 )
Expenses not deductible for tax purposes	50	4
Research and Development tax credit	-	(4,193 )

Total tax charge for the period	5,872	(11,547)

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	8,510
Additions	1,899

As at 31 May 2026	10,409

Depreciation
As at 1 June 2025	8,138
Provided during the period	926

As at 31 May 2026	9,064

Net Book Value
As at 31 May 2026	1,345

As at 1 June 2025	372

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	23,077	-
Other debtors	31,697	43,851

	54,774	43,851

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0 & 1 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

7. Current Asset Investments

	2026	2025
	£	£
Listed investments	193	193

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	144	144

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	54,540	63,281

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	67,500	67,500

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Director	Mr A H Javadi

Company Number	10766525

Registered Office	37 The Crescent
	Canterbury
	Kent
	CT2 7AW

Accountants	Roberts & Partners
	Chartered Accountants
	4 Dancastle Court
	14 Arcadia Avenue
	London
	N3 2JU