1. Accounting policies
   Significant accounting policies
   1. Statement Of Compliance

      These financial statements have been prepared in compliance with FRS 105 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

   2. Basis Of Preparation

      The financial statements have been prepared under the historical cost convention. Tangible fixed assets are stated at cost and will be depreciated on a straight-line basis over 5 years from the date they are brought into use; the plant and machinery had not been brought into use at 28 February 2026, so no depreciation has been charged. Transactions in foreign currencies are translated at the rate on the date of the transaction, and monetary balances at the rate at the balance sheet date. Going concern: At 28 February 2026 the company had net liabilities of £11,399. The directors, who have lent the company £47,012, have confirmed they will continue to support it and will not seek repayment where this would leave the company unable to meet its other liabilities. The financial statements are therefore prepared on a going concern basis.

   The financial statements are prepared in Sterling which is the functional currency of the company.

2. Average number of employees

   During the year the average number of employees was (2026: 0).

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.