Contents

Balance Sheet

As at 31 January 2026

Balance Sheet Continued

For the period ended 31 January 2026 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 of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 3 October 2026.

Notes to the Financial Statements

For the period 3 January 2025 to 31 January 2026

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 Information technology consultancy activities.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 1

Notes to the Financial Statements (continued)

4. Basis of preparation

These financial statements have been prepared 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. They are presented in pounds sterling, rounded to the nearest pound.

Notes to the Financial Statements (continued)

5. Foreign currency

The company's transactions are mainly in US dollars and euros. Income and expenditure in foreign currencies are translated at HMRC's monthly exchange rate for the month of each transaction. Monetary assets and liabilities at 31 January 2026 are translated at HMRC's monthly rate for January 2026 (£1 = US$1.3329; £1 = €1.1382). Exchange differences are recognised in profit or loss.

Notes to the Financial Statements (continued)

6. Called up share capital not paid

The issued share capital of €100 (£83) remains unpaid and is shown as called up share capital not paid.

Notes to the Financial Statements (continued)

7. Financial commitments, guarantees and contingencies

At 31 January 2026 the company had no financial commitments, guarantees or contingent liabilities not included in the balance sheet.