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
9 May 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
23 July 2026

And signed on behalf of the board by:
Name: George Cucos
Status: Secretary

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 services provided in the normal course of business, net of value added tax and trade discounts. Revenue is recognised as the work is performed.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is provided at rates calculated to write off the cost of assets, less their estimated residual value, over their expected useful lives. Plant and machinery are depreciated at 15% per annum on a straight-line basis.

  Other accounting policies

  Basis of preparation: The financial statements have been prepared under the historical cost convention in accordance with FRS 102 Section 1A (Small Entities) and the Companies Act 2006, presented in pounds sterling. Going concern: The director has assessed the company's financial position, cash resources and expected trading for at least twelve months from the date of approval of these financial statements, and considers it appropriate to prepare the financial statements on the going concern basis. Hire purchase and asset finance agreements: Assets acquired under hire purchase and similar asset finance agreements are capitalised at cost and depreciated over their useful lives. The corresponding obligations, net of finance charges, are included in creditors. Finance charges are allocated to the profit and loss account over the term of the agreement. Stocks: Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Taxation: The tax expense represents the sum of current and deferred tax. Current tax is based on taxable profit for the period using tax rates enacted or substantively enacted at the balance-sheet date. Deferred tax is recognised in respect of all timing differences, including accelerated capital allowances; deferred tax assets, including unrelieved tax losses, are recognised only to the extent recovery is probable. Deferred tax is measured at the tax rates expected to apply when the timing differences reverse, and is not discounted.

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 2. Employees

  	13 months to 31 May 2026
  Average number of employees during the period	1