Contents of the Financial Statements

for the Period Ended 29 June 2026

Profit And Loss Account

for the Period Ended 29 June 2026

Balance sheet

As at 29 June 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 29 June 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 29 June 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 and revenue policy Turnover represents amounts receivable by the company from the sale of goods and the provision of services in the ordinary course of business, including retail, catering, hospitality and other service activities. Turnover is stated net of trade discounts, refunds, returns and Value Added Tax where applicable. Sale of goods Revenue from the sale of retail goods, food and other products is recognised when the goods have been supplied to the customer, the company has fulfilled its significant obligations under the transaction and the customer has obtained control of the goods. This will normally occur when the goods are delivered to or collected by the customer. Amounts received for goods that have not been supplied by the reporting date are recorded as deferred income until the goods are delivered or collected. Catering and hospitality services Revenue from catering and hospitality activities is recognised when the related food, refreshments, accommodation, event support or other agreed services have been supplied to the customer. For services provided on a specific date, including catering for an event, revenue is normally recognised when the event or service has taken place. Where services are provided over a period of time, revenue is recognised by reference to the extent to which the agreed services have been completed at the reporting date, provided that the amount can be measured reliably. Customer deposits and advance payments received before the catering, hospitality or event service has been provided are recorded as deferred income. They are recognised as turnover when the related goods or services are supplied. Cancellation charges are recognised as income when the company becomes entitled to retain or receive the charge under the agreed terms and conditions. Other services Revenue from consultancy, administrative support and other service activities is recognised when, or as, the company provides the agreed services and becomes entitled to payment. Where a service is completed within a short period, revenue is recognised when the service has been completed. Where a service is delivered over a longer period, revenue is recognised according to the proportion of the service completed at the reporting date, where progress and the amount receivable can be measured reliably. Services completed but not invoiced by the reporting date are recognised as turnover and recorded as accrued income or a trade debtor, as appropriate. Contracts containing goods and services Where a customer arrangement includes separately identifiable goods and services, the total consideration is allocated to the relevant goods and services on a reasonable basis. Revenue is recognised as each respective good or service is supplied to the customer. Principal and agency arrangements Where the company controls the goods or services before they are supplied to the customer, revenue is recognised at the gross amount receivable from the customer. Where the company acts only as an agent or intermediary for another supplier, turnover comprises only the commission, fee or other net amount retained by the company. Exclusions from turnover Turnover does not include: money introduced by the director; share capital or director’s loans; commercial borrowings; repayments or reimbursements of amounts owed to the director; refundable customer deposits that have not yet been earned; proceeds from the disposal of fixed assets; or other amounts that do not arise from the company’s ordinary trading activities.

  Other accounting policies

  Other policies produced on a word document and saved in files and can be provided if needed

Notes to the Financial Statements

for the Period Ended 29 June 2026

• 2. Employees

  	13 months to 29 June 2026
  Average number of employees during the period	1