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 goods sold and digital marketing services provided in the ordinary course of business, net of discounts and refunds, and is recognised when the goods are delivered or the service is performed.

  Other accounting policies

  Transactions in foreign currencies are translated at the rate ruling on the date of the transaction; monetary assets and liabilities are translated at the closing rate and exchange differences are recognised in the profit and loss account. Current asset investments comprise a money market fund and brokerage cash held for short-term liquidity, stated at fair value which approximates to cost. Basic financial instruments, including debtors, cash, loans and creditors, are measured at amortised cost. The LLP is not subject to United Kingdom corporation tax; taxation on profits is the personal liability of the members. Members' capital is classified as equity as the LLP has an unconditional right to refuse its repayment. The division of profits is discretionary and requires a decision of the members; undivided profits are retained in other reserves and do not constitute a liability to members. Equipment of low individual value is written off to the profit and loss account in the period of purchase.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	13 months to 31 December 2025
  Average number of employees during the period	20