The comparative figures for the year ended 31 March 2025 have been restated. The company's deposit account was carried in the accounts at £27,225, whereas the balance per the bank statements at 31 March 2025 was £112,113. The difference of £84,888 arises from transfers from the current account, interest received and fees paid directly into the deposit account between December 2021 and March 2025 that were not recorded in the accounts. The correction increases cash at bank and in hand at 31 March 2025 by £84,888, increases the corporation tax creditor by £3,360 for the tax on the interest and fees not previously declared, increases turnover for the year ended 31 March 2025 by £7,119 and other income by £2,097, and increases the profit and loss account at 31 March 2025 by £81,528, of which £6,774 relates to the year ended 31 March 2025 and £74,754 to earlier years.