The comparative figures for the year ended 5 April 2025 have been restated to correct material errors in the financial statements previously prepared for that year and earlier years. Those financial statements omitted the companys liabilities to HM Revenue & Customs for corporation tax, VAT and PAYE/National Insurance, did not charge PAYE and employers National Insurance as a cost, and carried computer equipment at cost with no depreciation charged; that equipment is now fully depreciated. The errors have been corrected retrospectively, and the comparative figures in these financial statements are presented on the corrected basis.

As a result of the restatement:

Net assets at 5 April 2024 have been reduced by £8,090, from £8,390 as previously reported to £300.

Profit for the year ended 5 April 2025 has increased by £2,908, from £46,446 as previously reported to £49,354. The previously reported profit was stated after an estimated tax charge of £15,482, whereas the corrected corporation tax liability for the year is £12,195; this more than offsets the additional costs of £379 now charged.

Net assets at 5 April 2025 have been reduced by £15,698, from £21,852 as previously reported to £6,154. This comprises the removal of fixed assets of £1,094, an increase in current assets of £676 and the recognition of creditors falling due within one year of £15,280.