Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Directors

The director shown below has held office during the whole of the period from
1 December 2024 to 30 November 2025

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
28 August 2026

And signed on behalf of the board by:
Name: Jolanta Nanda
Status: Director

Profit And Loss Account

for the Period Ended 30 November 2025

Balance sheet

As at 30 November 2025

The notes form part of these financial statements

Balance sheet statements

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.

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 30 November 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

  Rental income represents rent receivable from investment property and is recognised on an accruals basis over the period to which it relates.

  Valuation information and policy

  Investment property is initially recognised at cost and subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. At 30 November 2025 the investment property was valued at £130,000. The fair value was estimated by the director using available market evidence for comparable properties, taking into account the size and refurbished condition of the property. No independent professional valuation was obtained.

  Other accounting policies

  Basis of preparation The financial statements have been prepared under the historical cost convention, as modified by the fair value measurement of investment property, and in accordance with Section 1A of FRS 102 and the Companies Act 2006. Accruals basis Income and expenses are recognised in the period to which they relate, regardless of when cash is received or paid. Financial liabilities Financial liabilities are initially recognised at transaction price and subsequently measured at amortised cost. Interest expense is recognised in profit or loss using the effective interest method where applicable. Deferred taxation Deferred tax is recognised in respect of timing differences that have originated but not reversed at the reporting date. Deferred tax arising on the fair value adjustment of investment property is measured using the tax rates and allowances expected to apply when the property is sold. Prior period adjustment The comparative figures for the period ended 30 November 2024 have been restated to correct errors in the previously reported balances. The prior period accounts did not reflect certain transactions relating to the proposed acquisition of an investment property and amounts introduced by the director. The restatement recognises amounts paid on account in connection with the property acquisition, the related director's loan balance and expenses incurred during the prior period.

Notes to the Financial Statements

for the Period Ended 30 November 2025

• 2. Employees

  	2025	10 months to 30 November 2024
  Average number of employees during the period	0	0