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 directors shown below have held office during the whole of the period from
1 November 2024 to 31 October 2025

The director shown below has held office during the period of
1 November 2024 to 10 December 2024

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
29 July 2026

And signed on behalf of the board by:
Name: Nicola Adolphe
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

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Other accounting policies

  Debtors Short term debtors are measured at transaction price, which is usually the invoice price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and are subsequently measured at amortised cost using the effective interest method, less any impairment losses. Creditors Short term creditors are measured at transaction price, which is usually the invoice price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and are subsequently measured at amortised cost using the effective interest method. Taxation A current tax liability is recognised for tax payable on the taxable profit of the current and past periods. A current tax asset is recognised for a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised for all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax assets are recognised only when it is probable that they will be recovered against future taxable profits. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date. Current and deferred tax assets and liabilities are not discounted. Provisions Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be required to settle the obligation, and the amount can be estimated reliably.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	2	3