Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Directors

The directors shown below have held office during the whole of the period from
5 December 2024 to 30 September 2025

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
4 June 2026

And signed on behalf of the board by:
Name: Sandra Kahn
Status: Secretary

Profit And Loss Account

for the Period Ended 30 September 2025

Balance sheet

As at 30 September 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 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 30 September 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. The following criteria must also be met before revenue is recognised Revenue from the sale of goods is recognised when all of the following conditions are satisfied the Company has transferred the significant risks and rewards of ownership to the buyerhe Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold the amount of revenue can be measured reliablyit is probable that the Company will receive the consideration due under the transactionthe costs incurred or to be incurred in respect of the transaction can be measured reliably

  Other accounting policies

  Cost of sales Cost of sales includes the purchase cost of inventories and all directly attributable costs incurred in bringing goods to their present location and condition. These costs typically include purchase price, import duties, freight and handling costs. Inventories are charged to cost of sales on a first in, first out basis and recognised in the same period as the related revenue. 2.5 Taxation Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. 2.6 Stocks Stocks are stated at the lower of cost and net realisable value. Cost includes the purchase price and all directly attributable costs incurred in bringing the goods to their present location and condition, and is determined on a first in, first out basis. Net realisable value represents the estimated selling price less costs to complete and sell. 2.7 Cash in bank Cash in bank represents balances held in bank accounts that are readily available for use by the Company. 2.8 Financial instruments The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial instruments (continued) Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. 2.9 Called up share capital The ordinary share capital of the Company is presented as equity. 3. Judgments in applying accounting policies and key sources of estimation uncertainty In the application of the Company's accounting policies, which are described in Note 2, the Directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future years if the revision affects both current and future years. The Directors consider that there are no significant accounting judgements or sources of estimation uncertainty that have a material effect on the financial statements

Notes to the Financial Statements

for the Period Ended 30 September 2025

• 2. Employees

  	10 months to 30 September 2025
  Average number of employees during the period	0