Contents of the Financial Statements

for the Period Ended 27 February 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 27 February 2026

The directors present their report with the financial statements of the company for the period ended 27 February 2026

Directors

The directors shown below have held office during the whole of the period from
19 February 2025 to 27 February 2026

Mohammad Towhidur Rahman
Mohammad Abdul Mogni Choudhury

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
18 October 2026

And signed on behalf of the board by:
Name: Mohammad Towhidur Rahman
Status: Director

Profit And Loss Account

for the Period Ended 27 February 2026

	2026
	£
Turnover:	0
Cost of sales:	0
Gross profit(or loss):	0
Distribution costs:	0
Administrative expenses:	0
Other operating income:	0
Operating profit(or loss):	0
Interest receivable and similar income:	0
Interest payable and similar charges:	0
Profit(or loss) before tax:	0
Tax:	0
Profit(or loss) for the financial year:	0

Balance sheet

As at 27 February 2026

	Notes	2026
		£
Fixed assets
Intangible assets:		0
Tangible assets:		0
Investments:		0
Total fixed assets:		0
Current assets
Stocks:	3	2
Debtors:		0
Cash at bank and in hand:		0
Investments:		0
Total current assets:		2
Prepayments and accrued income:		0
Creditors: amounts falling due within one year:		0
Net current assets (liabilities):		2
Total assets less current liabilities:		2
Creditors: amounts falling due after more than one year:		0
Provision for liabilities:		0
Accruals and deferred income:		0
Total net assets (liabilities):		2
Members' funds
Profit and loss account:		2
Total members' funds:		2

The notes form part of these financial statements

Balance sheet statements

For the year ending 27 February 2026 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 27 February 2026

• 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 represents income receivable from the provision of community services and activities during the year. Income is recognised when the services have been provided and the organisation becomes entitled to the consideration. Turnover is stated net of VAT and any discounts. Grant income is recognised in accordance with the terms and conditions attached to the grant and where there is reasonable assurance that the grant will be received and any related performance conditions have been met. If the CIC receives a mix of service income, grants, and donations, you may wish to separate the policies: Income Recognition Income from services is recognised as the services are delivered to beneficiaries and customers. Grant income is recognised when the conditions for receipt have been fulfilled and the income can be measured reliably. Donations and voluntary income are recognised when received or when there is a legal entitlement to the funds and receipt is probable.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes all expenditure directly attributable to bringing the asset into working condition for its intended use. Depreciation is provided at rates calculated to write off the cost of each asset, less its estimated residual value, over its expected useful economic life on a straight-line basis as follows: Fixtures, fittings and equipment: 20% to 33% per annum Computer equipment: 33% per annum Motor vehicles: 25% per annum Assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Items with an individual cost below £500 are written off to expenditure in the year of purchase. If the CIC only owns office furniture, laptops, and similar equipment, a simpler version is often used: Tangible Fixed Assets Tangible fixed assets are recorded at cost less depreciation. Depreciation is charged on a straight-line basis to write off the cost of assets over their estimated useful lives as follows: Office equipment and furniture: 4 years Computer equipment: 3 years No depreciation is charged in the year of disposal.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are initially recognised at cost and are subsequently measured at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged so as to write off the cost of intangible assets, less any estimated residual value, over their estimated useful economic lives on a straight-line basis. The principal annual rates used are: Software and licences: 20% to 33% per annum (3 to 5 years) Website development costs: 20% per annum (5 years) The useful economic lives and residual values of intangible assets are reviewed annually and revised where necessary. Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. For a small CIC with only software and website costs, a simpler policy is often sufficient: Intangible Fixed Assets Intangible fixed assets comprise purchased software and website development costs. These assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is calculated on a straight-line basis over the estimated useful life of the asset, being 3 to 5 years.

Notes to the Financial Statements

for the Period Ended 27 February 2026

• 2. Employees

  	2026
  Average number of employees during the period	2