Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet

As at 31 October 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 October 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 October 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

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

  Other accounting policies

  Basis of preparation: the financial statements have been prepared under the historical cost convention. Going concern: at 31 October 2025 the company had net liabilities of £17,686, principally as a result of the loss for the year and the loan from the director. The financial statements have nonetheless been prepared on the going concern basis. The company is financed by its director and sole shareholder, who has confirmed his intention to continue to provide financial support and not to demand repayment of his loan for at least twelve months from the date of approval of these financial statements. Trading in the year ending 31 October 2026 has substantially increased compared with the year under review. On this basis the director considers the going concern basis appropriate. Foreign currencies: transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Exchange differences are taken into account in arriving at the operating result. Trade debtors and impairment: trade debtors are recognised at transaction price less any provision for impairment. A trade debtor of £3,949, carried unchanged since 31 October 2023 and whose counterparty could not be identified from the records available, has been written off in full in the year.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	0

  The director acted solely as an office holder and was not employed under a contract of employment. The 2024 comparative has been restated on the same basis.