Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

Nikolaos Psomiadis

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
30 August 2026

And signed on behalf of the board by:
Name: Nikolaos Psomiadis
Status: Director

Profit And Loss Account

for the Period Ended 31 October 2025

	2025	13 months to 31 October 2024
	£	£
Turnover:	89,480	6,566
Cost of sales:	( 36,334 )	( 1,690 )
Gross profit(or loss):	53,146	4,876
Administrative expenses:	( 26,012 )	( 2,182 )
Operating profit(or loss):	27,134	2,694
Profit(or loss) before tax:	27,134	2,694
Tax:	( 5,155 )	( 512 )
Profit(or loss) for the financial year:	21,979	2,182

Balance sheet

As at 31 October 2025

	Notes	2025	13 months to 31 October 2024
		£	£
Current assets
Cash at bank and in hand:		5,928	1,586
Total current assets:		5,928	1,586
Creditors: amounts falling due within one year:	3	( 5,155 )	( 1,430 )
Net current assets (liabilities):		773	156
Total assets less current liabilities:		773	156
Total net assets (liabilities):		773	156
Capital and reserves
Called up share capital:		1	1
Profit and loss account:		772	155
Total Shareholders' funds:		773	156

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 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 Financial Reporting Standard 101

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows. Freefold buildings over 50 years, Leasehold land and buildings over the lease term, Plant and machinary over % years, Fixtures, fittings, tools and equipment over 5 years

  Intangible fixed assets amortisation policy

  Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Notes to the Financial Statements

for the Period Ended 31 October 2025

• 2. Employees

  	2025	13 months to 31 October 2024
  Average number of employees during the period	1	1