Contents

Balance Sheet

As at 31 July 2026

Balance Sheet Continued

For the year ending 31 July 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 6 August 2026.

Notes to the Financial Statements

For the Year Ended 31 July 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 0

Notes to the Financial Statements (continued)

4. Prior period adjustment — restated 2025 comparatives

The comparative figures for the year ended 31 July 2025 have been restated. Closing stock at that date was understated by £4,251: £1,619 of freight, duty and import VAT on imported goods had been expensed as carriage rather than capitalised into the cost of stock, and £2,632 of stock recorded as consumed was in fact still held. The restatement is supported by a full physical stock count carried out on 28 July 2026 and by purchase records reconciled to the company's bank statements. The effect is to increase 2025 current assets from £16,152 to £20,402 and 2025 net assets from £1,152 to £5,402. An amended corporation tax return for the year ended 31 July 2025 was accepted by HMRC on 6 August 2026, increasing the corporation tax charge for that year from £105 to £912.