The financial statements have been prepared on a going concern basis. During the year, the company raised additional capital through the issue of shares, resulting in a positive net asset position as at 30 September 2025. Creditors include amounts due to the directors, who have confirmed that these amounts will not be recalled until the company is able to meet its day-to-day liabilities. The directors have not identified any material uncertainties relating to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern.

Turnover represents amounts receivable from digital platform subscriptions, supplier listings and related services provided during the year. Revenue is recognised over the period in which the services are provided and the company is entitled to the consideration. Amounts received in advance are included within creditors as deferred income and released to turnover as the related services are performed.

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.The company capitalises development costs related to the creation or enhancement of software, patents, and other intellectual property when it is probable that the related product or service will generate future economic benefits, and the costs can be reliably measured.