Contents

Balance Sheet

As at 31 August 2025

Balance Sheet Continued

For the year ending 31 August 2025 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 11 August 2026.

Notes to the Financial Statements

For the Year Ended 31 August 2025

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

The comparative figures for the year ended 31 August 2024 have been restated. Cash at bank of £1,730.67 held at that date was omitted from the balance sheet as previously filed, and other current assets of £373 were included in error. The effect is to increase total net assets and retained earnings at that date by £1,357.67, from £1,673 to £3,030.67.

There is no effect on the result reported for that year.

Notes to the Financial Statements (continued)

5. Related party transactions

During the year the director transferred 0.2 Bitcoin to the company, recognised at its sterling value at the date of transfer of £17,481.72 and credited to his loan account. The director also advanced £523.74 in cash. At 31 August 2025 the company owed the director £18,005.46. The loan is unsecured and interest free.

Notes to the Financial Statements (continued)

6. Going concern

The director has confirmed that he will not seek repayment of amounts owed to him by the company for a period of at least twelve months from the date of approval of these financial statements. On that basis the financial statements have been prepared on a going concern basis.