Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The director shown below has held office during the whole of the period from
1 August 2025 to 31 July 2026

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
9 August 2026

And signed on behalf of the board by:
Name: Matthew Irving
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2026

Balance sheet

As at 31 July 2026

The notes form part of these financial statements

Balance sheet statements

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.

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 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

  Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits will flow to the company and the costs incurred or to be incurred can be measured reliably. Revenue from the rendering of services is recognised by reference to the stage of completion of the transaction at the end of the reporting period when the outcome can be estimated reliably.

  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, less estimated residual value, of each asset evenly over its expected useful life. Computer equipment and office equipment are depreciated at 25% per annum on a straight-line basis.

  Other accounting policies

  Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. Leased assets Finance leases are recognised as assets and liabilities where substantially all the risks and rewards of ownership are transferred to the company. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. Pensions Contributions to defined contribution pension plans are expensed in the period to which they relate.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	1	1