Contents of the Financial Statements

for the Period Ended 31 May 2025

Balance sheet

As at 31 May 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 May 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 directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 May 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 over the period services are provided, net of discounts, refunds and sales taxes. Amounts received for future services are deferred.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is provided on furniture, fittings and equipment at 33% per annum on a straight-line basis from when the assets are available for use, limited to their remaining depreciable amount. The assets are reviewed for impairment where events or changes in circumstances indicate that their carrying amounts may not be recoverable.

  Intangible fixed assets amortisation policy

  The acquired domain name is stated at cost less accumulated amortisation and impairment. Its cost is amortised on a straight-line basis over its estimated useful life of ten years, at 10% per annum. Its carrying amount is reviewed for impairment where indicators of impairment exist.

  Other accounting policies

  The accounts are prepared under the historical cost convention in sterling. Foreign currency transactions are translated at transaction-date rates; monetary balances are retranslated at the reporting-date rate. Basic financial instruments are measured at transaction price and subsequently at amortised cost where applicable. Defined contribution pension costs are recognised as they arise. Provisions are measured at the best estimate of the expenditure required to settle the obligation. No deferred tax asset is recognised for unused losses. GOING CONCERN The company's net liabilities and overdue debts create a material uncertainty that may cast significant doubt on its ability to continue as a going concern. The accounts use that basis, relying on director operating support for at least twelve months from approval, future trading and creditor arrangements which remain unagreed. Asset recovery depends on continuation. TAX CONTINGENCIES The provision covers estimated overseas taxes and related charges. Settlement and possible additional penalties depend on customer status and tax-authority decisions; further exposure cannot be reliably quantified. PRIOR-PERIOD CORRECTIONS Comparatives were restated for finance costs, payment classification, payroll, tax and revenue cut-off errors, increasing accumulated losses by GBP152,091, including GBP112,385 relating to periods before 1 June 2023. SHARE CAPITAL 342 ordinary shares of GBP0.001 were issued on conversion of GBP74,170 debt. Issued shares total 119,840 (2024: 119,498).

Notes to the Financial Statements

for the Period Ended 31 May 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	2	5

  The average number of employees includes directors.