Contents of the Financial Statements

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 directors have chosen not to file a copy of the company's profit and loss account.

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 represents the gross amounts receivable from the sale of merchandise and other trading activities carried out in support of the company's community objectives. Turnover is recognised when the goods have been supplied and the company is entitled to the income. Amounts are stated net of discounts, refunds and VAT, where applicable. Payment-processing fees are recorded separately as expenses.

  Other accounting policies

  Going concern These financial statements have been prepared on a going-concern basis. At 31 December 2025, the company had net liabilities of £930, arising principally from the amount owed to the director. The director intends to continue supporting the company and will not seek repayment of the director's loan if repayment would prevent the company from meeting its liabilities as they fall due. The director therefore considers that the company has adequate resources to continue operating for at least 12 months from the date the accounts were approved. Prepayments Expenses are recognised in the period to which they relate. Payments made in advance for services covering a future accounting period are recorded as prepayments and charged to expenditure over the period to which they relate.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	13 months to 31 December 2025
  Average number of employees during the period	0