Contents of the Financial Statements

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 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 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 revenue earned from the provision of bookkeeping, payroll and accountancy services and is recognised when the service is delivered, exclusive of VAT. Transactions in foreign currencies are translated at the rate ruling on the date of the transaction.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line basis to write off the cost of each asset over its estimated useful life. Computer and office equipment is depreciated over 3 years.

  Other accounting policies

  Taxation: current tax is the corporation tax payable on the taxable profit for the year at the rates enacted at the balance sheet date. No deferred tax arises as timing differences are immaterial. Comparative period: the company's first accounting period ran from incorporation on 10 July 2024 to 31 July 2025 (13 months); the comparative figures are therefore not directly comparable with the current year. The comparatives are those of the amended accounts filed on 6 August 2026. Related party transactions: dividends of GBP 9,500 (2025: GBP 3,500) were paid to K A Ford, the director and sole shareholder.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

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