Contents of the Financial Statements

for the Period Ended 31 July 2025

Directors' report period ended 31 July 2025

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

Directors

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

And signed on behalf of the board by:
Name: Yingcui Cai
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2025

Balance sheet

As at 31 July 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 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 July 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 tax. Turnover represents revenue earned from the rendering of services and is recognised by reference to the stage of completion of the relevant contract. Where the outcome of a contract cannot be estimated reliably, turnover is recognised only to the extent of recoverable expenses incurred.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful lives. Computer equipment is depreciated at 25% per annum on a straight-line basis.

  Other accounting policies

  Taxation for the year comprises current and deferred tax. Current tax is recognised on taxable profit using tax rates enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of 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 to the extent that it is probable that they will be recovered against future taxable profits.

Notes to the Financial Statements

for the Period Ended 31 July 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	1	2