Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 August 2025

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

Directors

The director shown below has held office during the whole of the period from
1 September 2024 to 31 August 2025

Ms To To Chow

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
26 June 2026

And signed on behalf of the board by:
Name: Ms To To Chow
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2025

	2025	2024
	£	£
Turnover:	445,890	123,426
Cost of sales:	( 11,786 )	( 7,975 )
Gross profit(or loss):	434,104	115,451
Administrative expenses:	( 634,349 )	( 179,125 )
Operating profit(or loss):	(200,245)	(63,674)
Interest receivable and similar income:	114	53
Profit(or loss) before tax:	(200,131)	(63,621)
Profit(or loss) for the financial year:	(200,131)	(63,621)

Balance sheet

As at 31 August 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	1,760	0
Total fixed assets:		1,760	0
Current assets
Debtors:	4	15,668	0
Cash at bank and in hand:		66,850	47,108
Total current assets:		82,518	47,108
Creditors: amounts falling due within one year:	5	( 348,029 )	( 110,728 )
Net current assets (liabilities):		(265,511)	(63,620)
Total assets less current liabilities:		(263,751)	( 63,620)
Total net assets (liabilities):		(263,751)	(63,620)
Capital and reserves
Called up share capital:		1	1
Profit and loss account:		(263,752 )	(63,621 )
Total Shareholders' funds:		( 263,751 )	(63,620)

The notes form part of these financial statements

Balance sheet statements

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.

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 August 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

  Turnover policy

  Basis of preparation The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

  Tangible fixed assets depreciation policy

  A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

  Other accounting policies

  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.

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	8	7