Contents of the Financial Statements

for the Period Ended 30 April 2026

Directors' report period ended 30 April 2026

The directors present their report with the financial statements of the company for the period ended 30 April 2026

Directors

The director shown below has held office during the whole of the period from
1 May 2025 to 30 April 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
30 June 2026

And signed on behalf of the board by:
Name: Alfred Adeniyi Muideen RAHMAN
Status: Director

Balance sheet

As at 30 April 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 April 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 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 30 April 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 the fair value of amounts receivable for quantity surveying and related professional consultancy services provided during the financial period, excluding Value Added Tax (VAT). Revenue is recognised when the company has satisfied its performance obligations by providing the agreed services to clients and the amount of revenue can be measured reliably. For fixed-fee contracts, revenue is recognised as the services are performed or when the relevant stage of the engagement has been completed. Where services are billed on a time and materials basis, revenue is recognised as the work is carried out. Any income received in advance of providing the related services is recognised as deferred income until the performance obligations have been fulfilled.

  Tangible fixed assets depreciation policy

  Tangible fixed assets depreciation policy All tangible fixed assets are depreciated at a rate of 5% per annum on reducing balance basis. Office Equipment 5% per annum Fixtures and Fittings 5% per annum

  Other accounting policies

  Provisions and Contingencies Provisions are recognised when the company has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. Going Concern The directors have prepared the financial statements on a going concern basis, having concluded that the company has adequate resources to continue in operational existence for the foreseeable future. Debtors Trade and other debtors are recognised initially at the transaction price and subsequently measured at amortised cost, less any provision for impairment where recovery is considered doubtful. Creditors Trade and other creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

Notes to the Financial Statements

for the Period Ended 30 April 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	1	1