Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 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
21 July 2026

And signed on behalf of the board by:
Name: Juliia Danyliuk
Status: Director

Profit And Loss Account

for the Period Ended 31 October 2025

Balance sheet

As at 31 October 2025

The notes form part of these financial statements

Balance sheet statements

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.

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 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

  Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income. The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable. This is carried over word-for-word from the 2024 accounts, since it's a standard boilerplate policy statement (covering both goods sales and professional services, in case the company's activities ever extend beyond retail) rather than something that changes with the figures each year.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment 20% reducing balance Computers 20% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss. This is the same policy used in the 2024 accounts, applied consistently to the FY2025 figures it's what produced the £3,405 depreciation charge (20% reducing balance on the £17,024 opening carrying value) that feeds into both the balance sheet and the tax computation.

  Other accounting policies

  Beyond turnover, tangible fixed asset depreciation, and the (not applicable) intangibles/valuation policies already covered, the accounts include these additional policy notes: 1.3 Impairment of fixed assets, 1.4 Cash and cash equivalents, 1.5 Financial instruments (covering basic financial assets, classification of financial liabilities, and basic financial liabilities), 1.6 Equity instruments, and 1.7 Employee benefits. All carried over from the 2024 accounts, same wording, on pages 9–10 of the full Annual Report (or pages 5–6 of the filing accounts).

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	1