Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The director shown below has held office during the whole of the period from
1 June 2025 to 31 July 2026

The director shown below has held office during the period of
1 June 2025 to 2 October 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
31 August 2026

And signed on behalf of the board by:
Name: Mairis Pamils-Pamiljans
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2026

Balance sheet

As at 31 July 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 2026 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 July 2026

• 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 represents consideration to which the Company expects to be entitled for management consultancy and related services supplied during the financial period, exclusive of Value Added Tax. Consultancy revenue is recognised over time where the customer simultaneously receives and consumes the benefits of the Company's performance. Revenue from fixed-scope assignments is recognised by reference to completed milestones and accepted deliverables.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is charged on a straight-line basis over the estimated useful economic lives of the assets, generally three to five years, from the date the assets are available for use. Residual values and useful lives are reviewed at each reporting date.

  Intangible fixed assets amortisation policy

  Separately acquired software, digital platforms, proprietary workflow tools and development rights are stated at cost less accumulated amortisation and impairment. Amortisation is charged on a straight-line basis over three years from the date the asset is available for use. The useful economic lives and indicators of impairment are reviewed at each reporting date.

  Valuation information and policy

  Current investments comprise short-term deposits and money-market instruments expected to mature or be realised within twelve months after the reporting date. They are measured at amortised cost less impairment. No impairment was identified at the reporting date. Tangible and intangible fixed assets are measured at historical cost less accumulated depreciation or amortisation and impairment. No revaluation basis has been applied.

  Other accounting policies

  The financial statements have been prepared under the historical cost convention and on a going concern basis. Cost of sales comprises external consulting specialists, research and analysis, implementation support, travel and other direct expenditure attributable to customer engagements. Direct costs are recognised in the same period as the related revenue. Basic financial instruments are initially recognised at transaction price and subsequently measured at amortised cost, less impairment where applicable. Trade debtors are recognised at amounts receivable from customers and are reviewed regularly for objective evidence of impairment. Cash and cash equivalents comprise cash at bank and in hand and deposits available on demand. Creditors are recognised at transaction price and subsequently measured at amortised cost. The Director's loan is unsecured and interest-free. It is classified as non-current because the Director has confirmed that repayment will not be requested within twelve months from the reporting date. Current tax is recognised for the estimated corporation tax payable on taxable profit using tax rates and laws enacted or substantively enacted at the reporting date. Deferred tax is recognised on material timing differences where required by FRS 102.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	14 months to 31 July 2026	13 months to 31 May 2025
  Average number of employees during the period	3	0

  Staff costs for the period comprised wages and salaries of £26,500, social security costs of £2,200 and pension costs of £1,300, giving total staff costs of £30,000. Staff costs are included within cost of sales and administrative expenses according to employee function. The comparative period was dormant and had no employees or staff costs.