1. Accounting policies
   Significant accounting policies
   1. Statement Of Compliance

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

   2. Basis Of Preparation

      The financial statements have been prepared under the historical cost convention and on the going concern basis. FRS 105 does not permit assets to be revalued or any item to be measured at fair value, and no such measurement has been applied. Turnover represents amounts receivable for consultancy services provided in the year, net of value added tax. Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on the straight line basis over the estimated useful life of each asset, being three years for IT equipment and five years for workshop and communications equipment, with a full year charged in the year of acquisition. Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date.

   The financial statements are prepared in Sterling which is the functional currency of the company.

2. Average number of employees

   During the year the average number of employees was (2026: 0).

3. Director Guarantees Note

   The company has given no guarantee, indemnity or security on behalf of any director, and no director has given any guarantee on behalf of the company (2025: none).

4. Capital Commitments Note

   There were no capital commitments contracted for but not provided in these financial statements at 5 April 2026 (2025: none).

5. Director advances credits Note

   No advances or credits were granted by the company to its directors during the year, and none were outstanding at either balance sheet date. At 5 April 2026 the company owed 174.60 pounds to a director in respect of company costs met personally, repayable on demand (2025: 2,552.78 pounds).

6. Contingent Liabilities Note

   There were no contingent liabilities at 5 April 2026 (2025: none).

7. Financial Commitments Note

   There were no financial commitments, guarantees or contingencies at 5 April 2026 that are not included in the balance sheet (2025: none).

For the year ending 05 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.