Contents

Balance Sheet

As at 31 December 2025

Balance Sheet Continued

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.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 9 September 2026.

Notes to the Financial Statements

For the Year Ended 31 December 2025

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 2

Notes to the Financial Statements (continued)

4. Going Concern

The financial statements have been prepared on the going concern basis which is dependent

upon the continued support of its directors. The directors have agreed that their director loan

accounts are due after more than one year to support the company.

Notes to the Financial Statements (continued)

5. Foreign Currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the

spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated

in foreign currencies are translated at the exchange rate ruling at the reporting date, with any

gains or losses being taken to the profit and loss account.

Notes to the Financial Statements (continued)

6. Related Party Transactions

At the year end the company owed the directors £134,183 (2024 - £138,041) which is included in

creditors due after more than one year.