Contents of the Financial Statements

for the Period Ended 30 October 2025

Directors' report period ended 30 October 2025

The directors present their report with the financial statements of the company for the period ended 30 October 2025

Directors

The directors shown below have held office during the whole of the period from
1 November 2024 to 30 October 2025

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 July 2026

And signed on behalf of the board by:
Name: Ronald William Lewandowski
Status: Secretary

Profit And Loss Account

for the Period Ended 30 October 2025

Balance sheet

As at 30 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 October 2025 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 30 October 2025

• 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 is measured ar rhe fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life Fixtures and fittings - straight line over 5 years

  Other accounting policies

  Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Financial instuments The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties , loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and are amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairments loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amoutns and there is an intention ro settle on a net basis or to realise the asset and settle the liability simultaneously. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income and Expenditure Account, except to the extentthat it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date. Donations and Grants Where donations and grants are recevied for specific purpose or use, income is allocated at the same period as the period in which expentiture occurs. Where such income is recevied but where the relevant expenditure has not been incurred by the year end, the income is deferred until the next period.

Notes to the Financial Statements

for the Period Ended 30 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	3	2