Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

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

Directors

The directors shown below have held office during the whole of the period from
6 November 2024 to 31 December 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
5 August 2026

And signed on behalf of the board by:
Name: Ian Christopher Jason Ford
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 December 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

  Other accounting policies

  2.1. Basis of preparation The financial statements have been prepared in compliance with United Kingdom Accounting Standards, including Financial Reporting Standard 102, ‘The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland’ (‘FRS 102’) and the Companies Act 2006. The financial statements are denominated in pounds sterling (£ or GBP). These financial statements have been prepared using the historical cost convention. 2.2. Summary of disclosure exemptions The Company has taken advantages of the following exemptions for small entities in preparing financial statements, as permitted by FRS 102: - the requirements of Section 7 Statement of Cash Flows; - the requirements of Section 33 Related Party Disclosures paragraph 33.1A The Company has taken advantage of the exemption available in Section 414B of the Companies Act 2006 not to prepare a Strategic Report. 2.3. Going concern For the period ended 31 December 2025, the Company’s current liability exceeds its current assets, with a net current liability position of GBP 96,705. Consequently, the going concern of the activities of the Company is dependent on its future cash flows and profitable operations, as well as the continuous financial support from its Shareholders. The Shareholders of the Company will make available all such financial resources as are necessary to enable the Company to continue its normal operating activities and to meet its financial obligations as they arise. Accordingly, the financial statements of the Company had been prepared under a going concern basis. 2.4. Interest income Interest income is recognised using the effective interest rate method. 2.5. Expenses Expenses are recognised as soon as there is a legal or constructive obligation committing the Company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual basis. 2.6. Tangible fixed assets Investment property is measured at cost, including transaction costs, on initial recognition and subsequently at fair value with any change in the fair value therein recognised in profit or loss. 2.7. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term highly liquid investments with original maturities of three months or less. 2.8. Trade payables Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as non-current liabilities. Trade payables are recognised initially at fair value and subsequently measured at amortized cost using the effective interest method. 2.9. Share capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. Dividends and other distributions to company’s shareholders are recognised as a liability in the financial statements in the period in which the dividends and other distributions are approved by the company’s shareholders. These amounts are recognised in the statement of changes in equity. 2.10. Foreign currency transactions and balances Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured. Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated. Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the income statement for the period.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	14 months to 31 December 2025
  Average number of employees during the period	0