Contents

Balance Sheet

As at 28 February 2026

Balance Sheet Continued

For the period ended 28 February 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 16 October 2026.

Notes to the Financial Statements

For the period 1 March 2025 to 28 February 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 Business and domestic software development.

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 (previous period: 1)

Notes to the Financial Statements (continued)

4. Advances and credits to directors

At 1 March 2025 the director, Anthony Duane Smith, owed the company £692. This was repaid in full on 7 March 2025 by set-off against a dividend declared on that date. No interest was charged. No amount was owed by the director at 28 February 2026.

Notes to the Financial Statements (continued)

5. Prior year adjustment

The comparative figures at 28 February 2025 have been restated to include corporation tax of £1,799 due for the periods ended 11 February 2025 and 28 February 2025, which was omitted from the accounts previously filed. Creditors due within one year at 28 February 2025 increase from nil to £1,799, the comparative tax charge increases accordingly, and net assets reduce from £4,823 to £3,023.