Contents of the Financial Statements

for the Period Ended 31 December 2025

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

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Ashley Metcalfe
Chris Brice

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
3 May 2026

And signed on behalf of the board by:
Name: Ashley Metcalfe
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

	2025	6 months to 31 December 2024
	£	£
Turnover:	309,436	32,478
Cost of sales:	( 194,965 )	( 41,418 )
Gross profit(or loss):	114,471	(8,940)
Distribution costs:	0	0
Administrative expenses:	( 124,666 )	( 1,111 )
Operating profit(or loss):	(10,195)	(10,051)
Profit(or loss) before tax:	(10,195)	(10,051)
Tax:	0	0
Profit(or loss) for the financial year:	(10,195)	(10,051)

Balance sheet

As at 31 December 2025

	Notes	2025	6 months to 31 December 2024
		£	£
Called up share capital not paid:		0	0
Fixed assets
Intangible assets:	3	9,800	18,889
Tangible assets:	4	1,229	0
Investments:		0	0
Total fixed assets:		11,029	18,889
Current assets
Stocks:		0	0
Debtors:	5	158,224	32,479
Cash at bank and in hand:		281,776	0
Investments:		0	0
Total current assets:		440,000	32,479
Creditors: amounts falling due within one year:	6	( 471,274 )	( 61,418 )
Net current assets (liabilities):		(31,274)	(28,939)
Total assets less current liabilities:		(20,245)	( 10,050)
Creditors: amounts falling due after more than one year:		0	0
Provision for liabilities:		0	0
Accruals and deferred income:		0	0
Total net assets (liabilities):		(20,245)	(10,050)
Capital and reserves
Called up share capital:		1	1
Share premium account:		0	0
Other reserves:		0	0
Profit and loss account:		(20,246 )	(10,051 )
Total Shareholders' funds:		( 20,245 )	(10,050)

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 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

  Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes all expenditure directly attributable to bringing the asset into working condition for its intended use. Depreciation is charged so as to allocate the cost of tangible assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives are as follows: - Office Equipment: 2 to 5 years The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, at each reporting date. Intangible assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged on a systematic basis over the asset’s useful economic life where this can be reliably estimated. Where the useful economic life cannot be reliably estimated, amortisation is provided over a period not exceeding 10 years. Intangible assets are reviewed for impairment annually and whenever there is an indication that the asset may be impaired.

  Intangible fixed assets amortisation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes all expenditure directly attributable to bringing the asset into working condition for its intended use. Depreciation is charged so as to allocate the cost of tangible assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives are as follows: - Office Equipment: 2 to 5 years The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, at each reporting date. Intangible assets are stated at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged on a systematic basis over the asset’s useful economic life where this can be reliably estimated. Where the useful economic life cannot be reliably estimated, amortisation is provided over a period not exceeding 10 years. Intangible assets are reviewed for impairment annually and whenever there is an indication that the asset may be impaired.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	6 months to 31 December 2024
  Average number of employees during the period	10	2