The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have been prepared on the going concern basis, which contemplates the continuity of normal business activities and the realization of assets and the settlement of liabilities in the ordinary course of business.As at 31 December 2025, the Company's total liabilities exceeded its total assets by £2,827,076, resulting in a net liability position. For the financial year ended on that date, the Company also recorded a net loss of £1,035,419. These conditions indicate that the Company is reliant on external support to maintain its operational liquidity.The Company's ability to continue operations as a going concern is entirely dependent upon the continued financial backing of its ultimate parent company, Gentell, LLC. The parent company has provided a formal written letter of support/comfort confirming its commitment to provide additional funding as necessary to ensure the Company can meet its financial obligations as and when they fall due, and confirming that it will not demand repayment of intercompany balances owing to the group, for a period of at least twelve months from the date of approval of these financial statements.The directors have reviewed the current financial position and projected cash flows of Gentell, LLC and are satisfied that the parent company has the necessary financial capability to fulfill this commitment. Accordingly, the directors have a reasonable expectation that the Company has access to adequate resources to continue in operational existence for the foreseeable future, and they continue to adopt the going concern basis in preparing these financial statements.The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or to the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.irectors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.