Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Directors

The directors shown below have held office during the whole of the period from
1 April 2025 to 31 December 2025

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
11 August 2026

And signed on behalf of the board by:
Name: Robert Wolstenholme
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2025 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 31 December 2025

• 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

  Revenue is recognised to the extent that it is probable that economic benefits will accrue to the company and that revenue can be reliably measured using the fair value of the consideration received or receivable, excluding discounts, rebates, value added and other sales taxes.

  Other accounting policies

  Financial instruments The company only enters into basic financial instrument transactions which recognise financial assets and liabilities like trade and other debtors and creditors and loans. Interest income Interest income is recognised in the Statement of Comprehensive Income using the effective interest method. Current and Deferred tax The tax expense comprises current and deferred tax, and is recognised in the Statement of Comprehensive Income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the company operates or is subject to such rates and laws. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date, though the recognition thereof is limited to the extent that it is probable that they will be recovered against the reversal of deferred liabilities or other future taxable profits. Deferred tax is reversed if and when all conditions for retaining such tax allowances have been met.

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	31 December 2025	31 March 2025
  Average number of employees during the period	5	3