Contents

Balance Sheet

As at 30 November 2025

Balance Sheet Continued

For the year ending 30 November 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 July 2026.

Notes to the Financial Statements

For the Year Ended 30 November 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. Going Concern

Stock write-off

During the year, stock produced in the previous period were written off, failing safety checks. The goods had deteriorated beyond their shelf life and were no longer saleable. The write-off was recognised in December 2024 and the goods were disposed of in January 2025.

Production activity

Following the write-off, the company reviewed the trading conditions and production difficulties it had experienced and decided against a scheduled production in March 2025. No production has taken place since. The directors are reviewing options for the company's future activity. The company has no significant liabilities, and the directors have assessed the company's position and consider it appropriate to prepare these accounts on a going concern basis.