Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 December 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 represents amounts receivable for services provided, net of VAT, and is recognised as the services are provided

  Tangible fixed assets depreciation policy

  Depreciation is provided on tangible fixed assets at rates calculated to write off the cost of each asset over its expected useful life, as follows: Computer equipment – 33% straight line.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged over the estimated useful economic lives of the assets. Development costs are amortised on a straight-line basis over their estimated useful economic lives. Domain names with an indefinite useful economic life are not amortised but are reviewed for impairment.

  Other accounting policies

  Basis of preparation: The financial statements have been prepared under FRS 102 Section 1A and the Companies Act 2006, using the historical cost convention. Research and development: Research expenditure is written off as incurred. Development expenditure is capitalised only when the recognition criteria of FRS 102 are met and is subsequently amortised over its estimated useful economic life. Investments: Fixed asset investments are stated at cost less provision for impairment. Impairment: Assets are reviewed for impairment when events or changes in circumstances indicate that their carrying amount may not be recoverable. Any impairment loss is recognised in profit or loss. Foreign currencies: Transactions denominated in foreign currencies are translated at the exchange rate at the date of the transaction. Monetary assets and liabilities are retranslated at the reporting date, with exchange differences recognised in profit or loss. Taxation: Current tax is recognised based on taxable profit for the year. Deferred tax is recognised in respect of timing differences where applicable.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	1