Contents

Balance Sheet

As at 30 November 2025

Balance Sheet Continued

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 26 August 2026.

Notes to the Financial Statements

For the Year Ended 30 November 2025

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

Notes to the Financial Statements (continued)

4. Turnover

Collected through the company's Stripe account 74,577.90

Collected through the company's PayPal account 31,971.06

Received by direct bank transfer from customers 4,461.92

Card cashback 305.19

Less: customer refunds and chargebacks (1,897.44)

Total 109,418.63

Notes to the Financial Statements (continued)

5. Tax on profit/loss

The company made a taxable loss for the year and no corporation tax is payable. The director intends to claim relief for the loss against the profits of the preceding year under section 37 of the Corporation Tax Act 2010, recovering corporation tax of £247.09. The balance of £452.41 will be carried forward.

Loss before taxation (5,263.79)

Add: depreciation 6,431.51

Less: Annual Investment Allowance (2,920.63)

Taxable loss (1,752.91)

Notes to the Financial Statements (continued)

6. Operations outside the UK

The company rents datacentre space from Equinix in Malaysia and Singapore, at a cost of £25,586.86 during the year, and engages contractors in Malaysia. Its server hardware is located in those countries.