Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet

As at 31 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 October 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 October 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 receivable from the sale of goods and services provided in the normal course of business. It includes sales from e-commerce, market trading, and direct customer transactions. Revenue is recognised at the point when goods are delivered to the customer or the transaction is completed, and when the significant risks and rewards of ownership have transferred. Turnover is stated net of VAT, discounts, returns, and any sales-related fees or commissions (including marketplace or payment processing fees where applicable).

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is provided on all intangible fixed assets on a straight-line basis over their expected useful economic life. Amortisation commences when the asset is available for use. The amortisation method and useful lives are reviewed periodically and adjusted if appropriate.

  Valuation information and policy

  Stocks are valued at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (FIFO) method and includes purchase price and directly attributable costs. Tangible fixed assets are stated at cost less accumulated depreciation. Intangible fixed assets are stated at cost less accumulated amortisation. Debtors are stated at the amount recoverable. Cash and bank balances are stated at face value.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025
  Average number of employees during the period	1