Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The director shown below has held office during the whole of the period from
1 August 2025 to 31 July 2026

Babak AZARHOOSH

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
18 September 2026

And signed on behalf of the board by:
Name: Babak AZARHOOSH
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2026

	2026	2025
	£	£
Turnover:	218,466	181,997
Cost of sales:	( 58,098 )	( 65,731 )
Gross profit(or loss):	160,368	116,266
Distribution costs:	0	0
Administrative expenses:	( 132,802 )	( 98,629 )
Other operating income:	0	14
Operating profit(or loss):	27,566	17,651
Interest receivable and similar income:	0	0
Interest payable and similar charges:	0	0
Profit(or loss) before tax:	27,566	17,651
Tax:	( 5,795 )	( 4,313 )
Profit(or loss) for the financial year:	21,771	13,338

Balance sheet

As at 31 July 2026

	Notes	2026	2025
		£	£
Called up share capital not paid:		100	100
Fixed assets
Intangible assets:	3	6,000	8,000
Tangible assets:	4	9,541	5,382
Investments:		0	0
Total fixed assets:		15,541	13,382
Current assets
Stocks:		0	0
Debtors:	5	20,000	10,000
Cash at bank and in hand:		4,322	2,963
Investments:		0	0
Total current assets:		24,322	12,963
Prepayments and accrued income:		0	0
Creditors: amounts falling due within one year:	6	( 38,776 )	( 20,396 )
Net current assets (liabilities):		(14,454)	(7,433)
Total assets less current liabilities:		1,187	6,049
Creditors: amounts falling due after more than one year:	7	0	( 5,833 )
Provision for liabilities:		0	0
Accruals and deferred income:		0	0
Total net assets (liabilities):		1,187	216
Capital and reserves
Called up share capital:		100	100
Share premium account:		0	0
Other reserves:		0	0
Profit and loss account:		1,087	116
Total Shareholders' funds:		1,187	216

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 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 amounts receivable for goods and services supplied, net of VAT and trade discounts.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is charged on a straight-line basis at 25% per annum.

  Intangible fixed assets amortisation policy

  Goodwill is stated at cost less accumulated amortisation and impairment and is amortised on a straight-line basis over its estimated useful life of 10 years

  Other accounting policies

  The directors consider the going concern basis of accounting to be appropriate. The comparative figures have been restated to recognise accumulated goodwill amortisation of £12,000 at 31 July 2025. This reduced the comparative intangible assets, retained earnings and net assets by £12,000.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	4	4