Contents of the Financial Statements

for the Period Ended 30 June 2026

Profit And Loss Account

for the Period Ended 30 June 2026

Balance sheet

As at 30 June 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 June 2026 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 30 June 2026

• 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

  Revenue represents the fair value of consideration receivable for services provided during the financial year, excluding Value Added Tax and trade discounts where applicable. Revenue is recognised when control of the services has transferred to customers and collection is considered probable.

  Tangible fixed assets depreciation policy

  Tangible Fixed AssetsProperty, plant and equipment are recorded at historical cost less accumulated depreciation and impairment losses. Depreciation is calculated on a straight-line basis over the estimated useful lives of the relevant assets.

  Intangible fixed assets amortisation policy

  Intangible AssetsIntangible assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged systematically over the estimated useful economic lives of the assets.

  Other accounting policies

  Cost of Sales: Cost of sales comprises all direct costs attributable to the delivery of services and products supplied during the reporting period. Administrative Expenses: Administrative expenses include operating costs incurred in managing the business, including office expenses, professional fees, depreciation and other overheads. Investments: Current investments are measured at cost or recoverable amount where appropriate and are reviewed regularly by management. Debtors: Trade and other debtors are recognized initially at transaction value less any provision for impairment where necessary. Cash and Cash Equivalents: Cash comprises balances held with financial institutions together with cash on hand that is available for immediate business use. Creditors: Creditors are recognized at the amount expected to be settled and include trade creditors, accrued expenses and other short-term obligations. Taxation: Corporation tax represents the estimated tax payable on taxable profits for the financial year in accordance with UK taxation legislation applicable at the reporting date.

Notes to the Financial Statements

for the Period Ended 30 June 2026

• 2. Employees

  	13 months to 30 June 2026	2025
  Average number of employees during the period	6	5