Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Directors

The director shown below has held office during the period of
1 October 2024 to 21 March 2025

Darren Symes

The director shown below has held office during the period of
11 April 2025 to 30 September 2025

Daniels Belenkovs

The director shown below has held office during the period of
21 March 2025 to 10 April 2025

Aleksandrs Jacmenovs

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
2 October 2025

And signed on behalf of the board by:
Name: Daniels Belenkovs
Status: Director

Profit And Loss Account

for the Period Ended 30 September 2025

	2025	2024
	£	£
Turnover:	124,386	0
Cost of sales:	( 79,482 )	0
Gross profit(or loss):	44,904	0
Distribution costs:	0	0
Administrative expenses:	( 2,782 )	0
Other operating income:	0	0
Operating profit(or loss):	42,122	0
Interest receivable and similar income:	0	0
Interest payable and similar charges:	0	0
Profit(or loss) before tax:	42,122	0
Tax:	( 8,003 )	0
Profit(or loss) for the financial year:	34,119	0

Balance sheet

As at 30 September 2025

	Notes	2025	2024
		£	£
Called up share capital not paid:		0	0
Fixed assets
Intangible assets:	3	112,362	0
Tangible assets:	4	197,394	0
Investments:		0	0
Total fixed assets:		309,756	0
Current assets
Stocks:		0	0
Debtors:	5	28,894	0
Cash at bank and in hand:		61,430	1
Investments:	6	1,256	0
Total current assets:		91,580	1
Prepayments and accrued income:		9,920	0
Creditors: amounts falling due within one year:	7	( 11,405 )	0
Net current assets (liabilities):		90,095	1
Total assets less current liabilities:		399,851	1
Creditors: amounts falling due after more than one year:		0	0
Provision for liabilities:		0	0
Accruals and deferred income:		0	0
Total net assets (liabilities):		399,851	1
Capital and reserves
Called up share capital:		1	1
Share premium account:		0	0
Other reserves:		365,731	0
Profit and loss account:		34,119	0
Total Shareholders' funds:		399,851	1

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 September 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 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 rendering of services and is recognised when the significant risks and rewards of ownership have transferred to the buyer or when the services are fully discharged.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. No depreciation charge was recognised during the financial year as the assets were contributed and recognised during the period and no material depreciation was considered necessary at the reporting date.

  Intangible fixed assets amortisation policy

  Intangible assets comprise software, intellectual property and related business assets used within the Company's operations. Intangible assets are stated at cost or fair value on contribution less accumulated amortisation and impairment losses. No amortisation charge was recognised during the financial year as the assets were contributed and recognised during the period and no material amortisation was considered necessary at the reporting date.

  Valuation information and policy

  The most significant judgement relates to the determination of the fair value of tangible and intangible assets contributed by the shareholder and recognised within Other Reserves. The Director assessed the value of the contributed assets using available supporting documentation, market information, historical acquisition costs where available and management's assessment of fair value at the date of contribution. The Director believes that the values attributed to the contributed assets are reasonable and appropriate for the purposes of these financial statements.

  Other accounting policies

  Basis of Preparation: The financial statements have been prepared in accordance with Financial Reporting Standard 102 ("FRS 102"), Section 1A Small Entities, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention unless otherwise stated.Taxation: Current taxation is provided at amounts expected to be paid using tax rates enacted or substantively enacted at the reporting date.

Notes to the Financial Statements

for the Period Ended 30 September 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	5	1