Contents of the Financial Statements

for the Period Ended 30 April 2026

Directors' report period ended 30 April 2026

The directors present their report with the financial statements of the company for the period ended 30 April 2026

Directors

The director shown below has held office during the whole of the period from
17 April 2025 to 30 April 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
12 September 2026

And signed on behalf of the board by:
Name: Robin Jo MCEWAN
Status: Director

Profit And Loss Account

for the Period Ended 30 April 2026

Balance sheet

As at 30 April 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 April 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 30 April 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 comprises the total value of goods supplied and services provided during the financial year, excluding value added tax. The company recognises revenue in accordance with IFRS principles, ensuring that it is recorded accurately and consistently to reflect the transfer of control of goods or services to customers. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership pass to the customer, generally upon delivery or acceptance of the goods. Revenue is measured at the fair value of the consideration received or receivable, after deducting applicable trade discounts, rebates and agreed returns. For construction services and long-term projects, revenue is recognised using the percentage-of-completion method, reflecting the stage of completion of each contract. Progress is assessed through regular reviews of project milestones, costs incurred compared with total estimated costs, and contractual obligations. Where a contract’s outcome cannot be reliably estimated, revenue is recognised only to the extent of costs incurred that are expected to be recovered. Anticipated contract losses are recognised immediately as an expense. Service revenue is recognised when the services have been delivered and the company has an enforceable right to payment. Where services are provided over time, revenue is recognised proportionately throughout the service period. The company regularly reviews its revenue recognition policies to maintain compliance with applicable accounting standards, consistency between reporting periods and an accurate presentation of operational performance. Significant judgements, estimates and assumptions are reassessed periodically to reflect current market conditions and contractual arrangements.

  Tangible fixed assets depreciation policy

  The company applies the straight-line method to depreciate tangible fixed assets, spreading their cost evenly over their estimated useful lives. Depreciation is charged to the profit and loss account from the month an asset is brought into use until it is fully depreciated or ceases to be used. The depreciable amount is determined by deducting the estimated residual value from the asset’s original cost. Useful lives are reviewed annually to ensure they remain consistent with the expected economic benefits of each asset. Significant changes in usage, technology or condition prompt a reassessment of the useful life and residual value, with adjustments made where appropriate.

  Valuation information and policy

  The company adopts a fair value approach to valuing its assets and liabilities. This approach ensures that assets and liabilities are recorded at their estimated fair market values, providing a more accurate reflection of the company's financial position. The valuation process is conducted by qualified professionals using appropriate valuation methodologies and considering relevant market data and industry practices. Regular reviews and updates of valuations are performed to maintain accuracy and relevance.

  Other accounting policies

  Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Notes to the Financial Statements

for the Period Ended 30 April 2026

• 2. Employees

  	2026
  Average number of employees during the period	11