Contents of the Financial Statements

for the Period Ended 31 October 2025

Profit And Loss Account

for the Period Ended 31 October 2025

Balance sheet

As at 31 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 October 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 October 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 recognised when goods are delivered or services are provided.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Motor vehicles are depreciated on a straight-line basis over five years at 20% per annum.

  Other accounting policies

  Basis of preparation These financial statements have been prepared under the historical cost convention and in accordance with Section 1A of FRS 102 and the provisions applicable to small companies. Taxation Corporation tax is recognised at the amount expected to be paid or recovered, using tax rates and laws enacted or substantively enacted by the balance sheet date. Debtors Short-term debtors are measured at the transaction price, less any impairment considered necessary. Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid deposits. Creditors Short-term creditors are measured at the transaction price. Other financial liabilities are initially measured at fair value and subsequently at amortised cost. Going concern The directors consider that the company has adequate resources to continue operating for at least 12 months from the date the accounts are approved. The accounts have therefore been prepared on a going-concern basis.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	13 months to 31 October 2024
  Average number of employees during the period	2	2