The comparative figures have been restated to correct errors in opening balances brought forward from prior periods, principally an unrecorded VAT liability, an unsupported loan balance, and understated bank and cash balances. The effect is to reduce reserves at 1 February 2025 by £9,290, from £5,378 as previously reported to (£3,912).

At 31 January 2026 the company had net liabilities of £13,924. The directors have considered the company's cash flow forecasts and post year-end events, including recoveries of Employment Allowance from HMRC, and the continued support of the directors. On this basis they consider it appropriate to prepare the accounts on a going concern basis.