Contents

Balance Sheet

As at 30 November 2025

Balance Sheet Continued

For the period ended 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 accounts were approved by the Board of Directors and authorised for issue on 5 October 2026.

Notes to the Financial Statements

For the period 1 December 2024 to 30 November 2025

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Principal activity

The principal activity of the company during the period was Business and domestic software development.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 1 (previous period: 1)

Advances and credits to directors

Included within creditors falling due within one year is £6,000 owed to the directors (previous period: £6,000).

Notes to the Financial Statements (continued)

4. Advances and credits to directors

David Paul Chaney

At 1 December 2024, the amount due from the director was £14,621. During the year the company advanced a further £12,981. Cash repayments of £1,600 were received and a further credit of £12 was applied in respect of director remuneration. Interest of £585 was charged during the year. At 30 November 2025, the amount due from the director was £26,575. The loan bears interest at 2.25% per annum and is repayable on demand.

Notes to the Financial Statements (continued)

5. Tangible fixed assets

Tangible fixed assets comprise plant and machinery and are depreciated on a straight-line basis over four years.

Cost at 1 December 2024: £2,130

Additions: £0

Disposals: £0

Cost at 30 November 2025: £2,130

Accumulated depreciation at 1 December 2024: £1,599

Depreciation charge for the year: £531

Accumulated depreciation at 30 November 2025: £2,130

Net book value at 30 November 2025: £0

Net book value at 30 November 2024: £531