2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.	Director’s loan

Directors Loan Account At 31st October 2025, the director loan account of £64,396 (2024 £42,690) is unsecured, repayable on demand and interest free. During the period the director incurred the following transactions: Director's Loan Account   Balance BF £   Advanced £   Credit £   Balance C/F £ Director 42,690  (18,020) 39,726  64,396

For the year ended 31 October 2025 the company was entitled to exemption from audit 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.

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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 17 March 2026 and were signed on its behalf by:

-------------------------------- P K Randhawa Director