Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

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

Folasade Morenike Edokpayi
Elizabeth Oluwatope Olusoga
Nneka Deborah Unogu

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: Nneka Deborah Unogu
Status: Director

Profit And Loss Account

for the Period Ended 31 October 2025

	2025	2024
	£	£
Turnover:	4,485	5,883
Cost of sales:	( 3,763 )	( 4,308 )
Gross profit(or loss):	722	1,575
Administrative expenses:	( 1,024 )	( 1,651 )
Operating profit(or loss):	(302)	(76)
Profit(or loss) before tax:	(302)	(76)
Profit(or loss) for the financial year:	(302)	(76)

Balance sheet

As at 31 October 2025

	Notes	2025	2024
		£	£
Current assets
Cash at bank and in hand:		1,270	1,389
Total current assets:		1,270	1,389
Creditors: amounts falling due within one year:	3	( 1,648 )	( 1,465 )
Net current assets (liabilities):		(378)	(76)
Total assets less current liabilities:		(378)	( 76)
Total net assets (liabilities):		(378)	(76)
Members' funds
Profit and loss account:		(378)	( 76)
Total members' funds:		( 378)	(76)

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 for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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