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 services supplied during the reporting period, exclusive of Value Added Tax. Installation and maintenance revenue is recognised over time where the customer receives and consumes the benefits as work is performed, or at completion for short-duration jobs, based on enforceable contract terms.

  Valuation information and policy

  Current investments comprise short-term deposits and money-market instruments expected to mature or be realised within twelve months after the reporting date. They are measured at amortised cost less impairment. No impairment was identified at the reporting date.

  Other accounting policies

  The financial statements have been prepared under the historical cost convention and on a going concern basis. Cost of sales comprises supplier charges, subcontractor costs, materials and other direct expenditure attributable to the delivery of customer contracts. Direct costs are recognised in the same period as the related revenue. Basic financial instruments are initially recognised at transaction price and subsequently measured at amortised cost, less impairment where applicable. Trade debtors are stated at amounts receivable from customers and are reviewed for impairment. Cash and cash equivalents comprise cash at bank and in hand and deposits available on demand. Creditors are recognised at transaction price and subsequently measured at amortised cost. The Director's loan is classified as non-current because repayment will not be requested within twelve months from the reporting date. Current tax is recognised for the estimated corporation tax payable on taxable profit using tax rates and laws enacted or substantively enacted at the reporting date.

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

  The average monthly number of employees, including the Director, was 1. No remuneration was paid to the Director during the reporting period.