Contents of the Financial Statements

for the Period Ended 31 May 2026

Directors' report period ended 31 May 2026

The directors present their report with the financial statements of the company for the period ended 31 May 2026

Directors

The director shown below has held office during the whole of the period from
1 October 2025 to 31 May 2026

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
17 June 2026

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

Profit And Loss Account

for the Period Ended 31 May 2026

Balance sheet

As at 31 May 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 May 2026 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 31 May 2026

• 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 for brokerage and intermediary services provided during the period, exclusive of Value Added Tax and trade discounts. Revenue is recognised when the Company has satisfied its performance obligations and the economic benefits associated with the transaction are expected to flow to the Company.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided to write off the cost of assets less their estimated residual values over their expected useful economic lives using the straight-line method. The principal depreciation rates for plant and equipment, computer equipment, and office equipment are 20% straight-line.

  Intangible fixed assets amortisation policy

  Intangible assets comprise intellectual property, software and related development expenditure. Intangible assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over five years (20% straight-line).

  Other accounting policies

  Impairment of Assets: Assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Where the recoverable amount of an asset is lower than its carrying amount, an impairment loss is recognised immediately in the profit and loss account.Debtors: Trade and other debtors are recognised initially at transaction price and subsequently measured at amortised cost less any provision for impairment.Cash and Cash Equivalents: Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.Creditors: Creditors are recognised initially at transaction price and subsequently measured at amortised cost.Taxation: Current tax is recognised based on taxable profits for the period using tax rates enacted or substantively enacted at the balance sheet date. Deferred taxation is recognised in respect of timing differences where required by FRS 102.

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 2. Employees

  	8 months to 31 May 2026	2025
  Average number of employees during the period	5	5