Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

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

Directors

The director shown below has held office during the whole of the period from
1 January 2025 to 31 December 2025

The director shown below has held office during the period of
1 January 2025 to 1 June 2025

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
16 August 2026

And signed on behalf of the board by:
Name: Jason Horn
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 December 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

  Turnover is measured at the fair value of consideration receivable, net of discounts and value added tax. Revenue from services is recognised by reference to the stage of completion when the outcome can be estimated reliably.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulated depreciation and impairment. Depreciation is provided to write off cost, less estimated residual value, over expected useful lives. Plant and machinery and motor vehicles are generally depreciated at 8% straight line; fixtures and fittings and computer equipment at 20% straight line. Finance-lease assets are depreciated over the shorter of the lease term and useful life when ownership is not expected to pass.

  Other accounting policies

  Basis of preparation. The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, Section 1A, and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime. Going concern and material uncertainty. At 31 December 2025 the company had net current liabilities of £169,909 and was dependent on continued trading, timely collection of receivables and continued access to receivables-finance and asset-finance facilities. The director considered performance, cash resources, debt-service obligations and facility conditions for at least twelve months from the approval date. The director believes continued trading and available financing will enable liabilities to be met as they fall due. However, the net current liability position, reliance on receivables finance, customer concentration and conditional facility headroom indicate a material uncertainty that may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include adjustments that would result if the company were unable to continue as a going concern. Leases and hire purchase. Assets obtained under hire-purchase contracts and finance leases are capitalised as tangible fixed assets and a corresponding liability is recognised. Finance charges are allocated over the term of the agreement to produce a constant periodic rate of charge on the remaining liability. Taxation. Current tax is based on taxable profit using enacted or substantively enacted rates. Deferred tax is recognised for timing differences; deferred-tax assets are recognised only to the extent recovery is probable.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	1

  Operational personnel were employed by third-party employer-of-record providers and were not employees of the company. No provider or customer names are included in these filing accounts.