Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet

As at 31 August 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 August 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 the amounts derived from the provision of goods and services which fall within the company's ordinary activities, stated net of value added tax.

  Other accounting policies

  Going concern basis The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will continue in operational existence for the foreseeable future. Operating lease rentals Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Taxation Taxation for the year comprises current and deferred tax. Current tax is measured at the amount of tax expected to be payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, using tax rates expected to apply when the timing differences reverse. Tangible fixed assets Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided to write off the cost, less estimated residual value, of each asset over its expected useful life. Fixed asset investments Fixed asset investments are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	0	14