Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The director shown below has held office during the whole of the period from
26 January 2026 to 31 July 2026

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
14 August 2026

And signed on behalf of the board by:
Name: Lauris Purins
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2026

Balance sheet

As at 31 July 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 2026 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 July 2026

• 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

  Revenue represents consideration to which the Company expects to be entitled for goods and services supplied during the reporting period, exclusive of Value Added Tax. For each contract, the Company identifies the promises to transfer goods or services, determines and allocates the transaction price and recognises revenue when, or as, the relevant promise is satisfied. In particular, agency commissions are recognised when the relevant transaction milestone has been achieved and the Company has an enforceable right to consideration; property marketing, sourcing and advisory fees are recognised as the related services are delivered.

  Valuation information and policy

  The financial statements have been prepared under the historical cost convention, except where the accounting policies require another measurement basis. Trade debtors, cash, trade creditors, accruals and the Director's loan are initially recognised at transaction price and subsequently measured at amortised cost, less impairment where applicable. Current investments comprise short-term deposits and money-market instruments expected to mature or be realised within twelve months after the reporting date and are measured at amortised cost less impairment.

  Other accounting policies

  Going Concern The Director has considered the Company's financial position, projected cash flows, the maturity of current investments and the continued availability of long-term funding. The Director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis. Cost of Sales Cost of sales comprises supplier charges, subcontractor costs, commissions and other direct expenditure attributable to the delivery of customer contracts. Direct costs are recognised in the same period as the related revenue. Trade Debtors Trade debtors are recognised at the amount receivable from customers and are reviewed for objective evidence of impairment. Any impairment loss is recognised immediately in profit or loss. Cash and Cash Equivalents Cash and cash equivalents comprise cash at bank and in hand and other deposits available on demand. For cash flow purposes, cash equivalents are short-term, highly liquid investments with an original maturity of three months or less. Creditors Creditors are recognised at transaction price and subsequently measured at amortised cost. The Director's loan is classified as non-current because the Director has confirmed that repayment will not be requested within twelve months from the reporting date. Taxation Current tax is recognised for the estimated corporation tax payable on taxable profit for the period using tax rates and laws enacted or substantively enacted by the reporting date. Deferred tax is recognised on material timing differences where required by FRS 102.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	6 months to 31 July 2026
  Average number of employees during the period	1

  No remuneration was paid to the Director during the reporting period.