1. Accounting policies
   Significant accounting policies
   1. Statement Of Compliance

      These financial statements have been prepared in compliance with FRS 105 - The Financial Reporting Standard applicable to the Micro-entities Regime. The company qualifies as a micro-entity under section 384A of the Companies Act 2006 and none of the exclusions in section 384B applies. The directors have taken advantage of the micro-entity provisions in preparing these financial statements.

   2. Basis Of Preparation

      The financial statements have been prepared under the historical cost convention. Turnover. Turnover represents amounts receivable for consultancy services provided during the period, excluding value added tax, and is recognised when the services have been provided. Prepayments. Amounts paid in advance of the period to which they relate are carried forward as prepayments and charged to the profit and loss account over the period to which they relate. Taxation. Current tax is recognised on taxable profit for the period at the rates enacted or substantively enacted at the balance sheet date. In accordance with FRS 105, deferred tax is not recognised. Employee benefits. The cost of short term employee benefits is recognised as a liability and an expense in the period in which the related service is received.

   The financial statements are prepared in Sterling which is the functional currency of the company.

2. Average number of employees

   During the year the average number of employees was (2025: 1).

3. Director Guarantees Note

   The company has not entered into any guarantee of any kind on behalf of its directors.

4. Capital Commitments Note

   The company had no capital commitments at 31 December 2025.

5. Director advances credits Note

   No advances or credits were granted by the company to its directors during the period, and no amounts were outstanding at 31 December 2025.

6. Contingent Liabilities Note

   The company had no contingent liabilities at 31 December 2025.

7. Financial Commitments Note

   The company had no financial commitments, guarantees or contingencies at 31 December 2025 that are not included in the balance sheet.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.