Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The director shown below has held office during the whole of the period from
19 May 2025 to 31 July 2026

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
1 August 2026

And signed on behalf of the board by:
Name: Lavrin Borsuk
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2026

Balance sheet

As at 31 July 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 2026 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 31 July 2026

• 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

  Turnover represents consideration receivable for services provided, net of Value Added Tax, rebates and discounts. Consultancy revenue is recognised over time where clients receive and consume the benefits as services are delivered; fixed-scope assignments are recognised by reference to completed milestones and accepted deliverables.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is charged on a straight-line basis over an estimated useful economic life of three years, with appropriate time apportionment in the year of acquisition.

  Intangible fixed assets amortisation policy

  Separately acquired software, platforms and development rights are stated at cost less accumulated amortisation and impairment. Amortisation is charged on a straight-line basis over three years from the date the asset is available for use.

  Other accounting policies

  Cost of Sales Cost of sales includes commissions, specialist personnel, subcontractors, transaction support and other direct expenditure attributable to customer engagements. Costs are recognised in the same period as the related revenue. Financial Instruments Trade debtors, cash, trade creditors, accruals and the Director's loan are basic financial instruments. They are initially measured at transaction price and subsequently at amortised cost, less impairment where applicable. Current Investments Current investments comprise short-term deposits and money-market instruments expected to mature or be realised within twelve months. They are measured at amortised cost less impairment. Taxation Current tax is recognised for corporation tax payable on taxable profit using enacted or substantively enacted rates. Deferred tax is recognised on material timing differences where required by FRS 102.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	14 months to 31 July 2026
  Average number of employees during the period	7

  Staff costs for the period comprised wages and salaries of £21,000, social security costs of £2,000 and pension costs of £1,000, totalling £24,000. Staff costs are included within cost of sales and administrative expenses according to employee function.