Contents

Balance Sheet

As at 31 October 2025

Balance Sheet Continued

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.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 20 July 2026.

Notes to the Financial Statements

For the Year Ended 31 October 2025

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

Notes to the Financial Statements (continued)

4. Related Party Transactions

As at 31 October 2025, the company has an outstanding loan from its directors, Callum Benjamin Davey and Tamsin Tilley Beaumont, totalling £19,896 (2024: £20,190) in aggregate. The loans are unsecured, interest free and have no fixed repayment date. During the year, repayments totalling £294 were made against these balances.

Notes to the Financial Statements (continued)

5. Going concern

The company has net liabilities of £17,720 as at 31 October 2025 and has incurred trading losses in the current and prior years. The directors have reviewed the company's financial position and are satisfied that the company has the ability to continue as a going concern for at least twelve months from the date of approval of these financial statements. The company operates as a vehicle for consultancy and performance programme delivery alongside other income sources available to the directors, and the directors are committed to providing financial support to the company as required. Accordingly, the accounts have been prepared on a going concern basis.