2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and on the accrual basis in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the micro-entity provisions of the Companies Act 2006. The company is registered in England and Wales, number 14830782, with registered office at 106 Driffield Way, Peterborough, PE2 9RB. The first-time adoption transition date is 1 May 2024; the previous accounts applied FRS 102 Section 1A. The figures are presented in whole pounds. Individual balances are rounded and totals are calculated from those rounded balances.

Other accounting policies
Subscription costs are recognised over the service period, with unused service carried as prepayments. VAT charged is included in cost. Foreign currency invoices are translated consistently at HMRC monthly reference rates as an approximation to transaction-date rates. Business-use estimates are 100% for web hosting, 20% for database services charges and 60% for software subscriptions. Internally generated brands and development expenditure are expensed.

Going concern: The company has net liabilities and depends on director support. The director has confirmed sufficient support will be available for at least twelve months from approval. The accounts have therefore been prepared on a going-concern basis.

Comparative corrections: The 2025 figures have been restated. GBP100 previously shown as cash is reclassified as called-up share capital not paid following confirmation that it was never paid. Personally funded trademark application expenditure of GBP320 dated 3 May 2023 is recognised against reserves before the comparative year. Software subscription invoices dated 18 and 26 February 2025 give GBP105.10 allocated director funding, GBP84.12 prepaid service and GBP20.98 expense in the comparative year, after the supplier credit. In total, the corrections recognise GBP425.10 director liabilities and reduce 2025 reserves by GBP340.98. These are corrections of identified omissions and classification, not changes solely attributable to adopting FRS 105.

Capital and director funding: Issued and called-up capital comprises 100 ordinary shares of GBP1 each, unpaid in both years. The company owes Aans Ali Memon GBP1729.58 (2025 restated: GBP425.10) for personally funded costs. No fixed repayment date or binding deferral has been agreed; these amounts are classified within one year. The underlying records show net liabilities of GBP1535.40 (2025: GBP240.98). The displayed whole-pound totals differ because they are calculated from individually rounded balances.

No financial commitments, guarantees or contingencies have been reported. No advances or credits have been granted to directors and no guarantees have been given on their behalf.