Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Directors

The director shown below has held office during the period of
5 June 2024 to 5 June 2024

Andrejs Halutins

The director shown below has held office during the whole of the period from
18 March 2024 to 31 August 2025

Mairis Pamils-Pamiljans

The director shown below has held office during the period of
18 March 2024 to 5 June 2024

Darren Symes

The directors shown below have held office during the period of
18 March 2024 to 18 March 2024

Larysa Deineko
Ruslana Lykholai

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 September 2025

And signed on behalf of the board by:
Name: Mairis Pamils-Pamiljans
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2025

	17 months to 31 August 2025
	£
Turnover:	77,591
Cost of sales:	( 59,166 )
Gross profit(or loss):	18,425
Administrative expenses:	( 13,841 )
Operating profit(or loss):	4,584
Profit(or loss) before tax:	4,584
Tax:	( 871 )
Profit(or loss) for the financial year:	3,713

Balance sheet

As at 31 August 2025

	Notes	17 months to 31 August 2025
		£
Fixed assets
Intangible assets:	3	601,607
Tangible assets:	4	1,291,445
Total fixed assets:		1,893,052
Current assets
Debtors:	5	95,150
Cash at bank and in hand:		38,925
Investments:	6	112,450
Total current assets:		246,525
Prepayments and accrued income:		36,330
Creditors: amounts falling due within one year:	7	( 264,696 )
Net current assets (liabilities):		18,159
Total assets less current liabilities:		1,911,211
Creditors: amounts falling due after more than one year:	8	( 1,907,497 )
Total net assets (liabilities):		3,714
Capital and reserves
Called up share capital:		1
Profit and loss account:		3,713
Total Shareholders' funds:		3,714

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 August 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

  Turnover is consideration receivable for services, net of VAT, rebates and discounts. Recurring management and support fees are recognised over time as contracted services are delivered; fixed-scope coordination work is recognised as agreed milestones are completed.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is charged on a straight-line basis over an estimated useful life of three years, apportioned from the date the assets are available for use.

  Intangible fixed assets amortisation policy

  Separately acquired software, platforms and development rights are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over an estimated useful life of three years, commencing when the assets are available for use.

  Other accounting policies

  Cost of sales Direct personnel, specialist suppliers, contractors and other costs directly attributable to client engagements are recognised in the same period as the related revenue. Financial instruments and investments Basic receivables, payables and director funding are initially recorded at transaction price and subsequently at amortised cost, less impairment where applicable. Current investments are expected to be realised within twelve months. Taxation Current corporation tax is recognised on taxable profit.

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	17 months to 31 August 2025
  Average number of employees during the period	3