Companies House iXbrl

1. Arrangements not included in Statement of Financial Position

The company has not entered into any arrangements not shown on the Statement of Financial Position.

2. Average number of employees

The average number of employees in the period was 1.

3. Directors’ benefits: advances, credit and guarantees

Finlay Thomson

Included in debtors is an amount payable to the company by one of its directors. The amount is an advance of £723 made to Finlay Thomson, a director of the company, on 11/12/2025.

During the accounting year the maximum amount payable by Finlay Thomson was £748

The following conditions are attached to the amount payable by Finlay Thomson:

There is no interest due to be paid on any outstanding amount
No fixed date has been set for the amount to be repaid to the company.

Opening balance 01/03/2025	Additional advance	Amount repaid	Amount written off	Amounts waived	Interest payable	Closing balance 28/02/2026
£	£	£	£	£	£	£
154	( 2,775 ) ( 2,775 )	1,898 1,898	0	0	0	( 723 )

4. Guarantees, contingencies and other financial commitments

There are no guarantees, contingencies or other commitments not included in the financial statements.

Statutory Statements

In accordance with section 414(3) of the Companies Act 2006, these accounts have been prepared in accordance with the FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime for periods commencing on or after 1 January 2016. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

For the year ending 28/02/2026 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts