Contents of the Financial Statements

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 directors have chosen not to file a copy of the company's profit and loss account.

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 comprises the gross value of services invoiced to clients, excluding VAT. The company is not registered for VAT. Payment processing fees deducted by the payment provider are recognised separately as an expense rather than netted against turnover. Retainers invoiced in advance are recognised over the period to which they relate, with the unearned element carried forward as deferred income.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. As the company has ceased trading and the director intends to apply for it to be struck off, assets have been written down to their estimated recoverable amount rather than depreciated over their useful lives.

  Intangible fixed assets amortisation policy

  The accounts have not been prepared on a going concern basis. The company has ceased trading and the director intends to apply for the company to be struck off. Assets are stated at their expected recoverable amount.

  Valuation information and policy

  The financial statements have been prepared under the historical cost convention. No class of asset has been carried at a revalued amount or at fair value.

  Other accounting policies

  Invoices issued in foreign currencies are translated into sterling at the rate applied by the payment provider on settlement. Turnover is recorded at the sterling equivalent of the invoiced amount, with the difference between that and the sum received recognised as a processing cost.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0