Contents of the Financial Statements

for the Period Ended 1 September 2026

Directors' report period ended 1 September 2026

The directors present their report with the financial statements of the company for the period ended 1 September 2026

Directors

The director shown below has held office during the whole of the period from
29 September 2025 to 1 September 2026

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
2 September 2026

And signed on behalf of the board by:
Name: TAUSEEF AHMED
Status: Director

Profit And Loss Account

for the Period Ended 1 September 2026

Balance sheet

As at 1 September 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 1 September 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 1 September 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 is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

  Valuation information and policy

  The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less subsequent accumulated depreciation and impairment losses. Revaluation increases are recognised in other comprehensive income and accumulated in capital and reserves, except to the extent they reverse a previous revaluation decrease. Revaluation decreases are recognised in other comprehensive income to the extent of any previously recognised increase, with any excess recognised in profit or loss.

  Other accounting policies

  Basis of preparation The financial statements are prepared in sterling, which is the functional currency of the entity. Taxation The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, in which case it is recognised there. Current tax is recognised on taxable profit for the current and past periods and is measured at the amounts expected to be paid or recovered using tax rates and laws enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using tax rates and laws enacted or substantively enacted by the reporting date that are expected to apply when the timing difference reverses. Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are reviewed for possible reversal at each reporting date. Where the recoverable amount of an individual asset cannot be estimated, the recoverable amount of the cash-generating unit to which it belongs is estimated. Financial instruments A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price unless the arrangement constitutes a financing transaction, when they are recognised at the present value of future payments discounted at a market rate for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Investments in non-convertible preference shares and non-puttable ordinary or preference shares that are publicly traded or can otherwise be measured reliably are subsequently measured at fair value, with changes recognised in profit or loss; other such investments are measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value unless payment is deferred beyond normal business terms or financed at a non-market rate, when the asset is measured at the present value of future payments discounted at a market rate for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with changes recognised in profit or loss, except hedging instruments in a designated hedging relationship. Financial assets measured at cost or amortised cost are reviewed for objective evidence of impairment at each reporting date. Any impairment loss, and any permitted reversal, is recognised immediately in profit or loss.

Notes to the Financial Statements

for the Period Ended 1 September 2026

• 2. Employees

  	11 months to 1 September 2026
  Average number of employees during the period	5