Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
7 October 2024 to 31 December 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
14 May 2026

And signed on behalf of the board by:
Name: Elizabeth Kettler
Status: Director

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 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 December 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 represents amounts recharged to third parties for costs incurred by the Company. The Company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the Company's activities described below. The Company incurs costs in providing services to its affiliates and recharges these on a cost plus basis. Revenue is recognised once the related costs have been incurred and can be reliably determined, together with the agreed uplift. As invoicing takes place in arrears, revenue is recognised as the services are performed and the recoverable amount becomes measurable, with uninvoiced amounts recorded as accrued income.

  Other accounting policies

  Financial instruments The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Employee Benefits Short term employee benefits are recognised as an expense in the period in which the employees render the related service. These benefits include wages and salaries, employer National Insurance contributions, employer pension contributions and other non monetary benefits. Liabilities for short term employee benefits are measured at the undiscounted amount expected to be paid. Pensions Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Foreign currencies The financial statements are prepared in £ and accordingly foreign currency transactions are translated at the spot rate of exchange on the day the transaction occurs. Monetary assets and liabilities denominated in currencies other than £ are translated into £ at exchange rates prevailing at the end of the reporting period. Non monetary assets and liabilities are stated at cost based on the exchange rate prevailing at the transaction date. All exchange differences are included in Statement of Comprehensive Income.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	15 months to 31 December 2025
  Average number of employees during the period	5