Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Directors

The director shown below has held office during the whole of the period from
1 February 2025 to 31 January 2026

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
23 October 2026

And signed on behalf of the board by:
Name: Justin Green
Status: Director

Profit And Loss Account

for the Period Ended 31 January 2026

Balance sheet

As at 31 January 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 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 31 January 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 is measured at the fair value of consideration received or receivable, net of discounts and applicable value added tax. Service revenue is recognised by reference to the stage of completion where reliably measurable. The director confirms all sales are recorded and no unpaid invoices exist. No turnover is recorded for 2026.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulated depreciation and impairment. Depreciation is charged on a straight-line basis at 33% for computers and 20% for furniture and equipment, with nil residual values, time-apportioned from acquisition as the estimated first-use date.

  Other accounting policies

  The accounts are prepared under the historical cost convention, FRS 102 Section 1A and the Companies Act 2006, on a going concern basis subject to the uncertainty disclosed in the notes. Current tax includes recoverable loss carry-back relief. Deferred tax reflects timing differences at an estimated 19% rate, with an estimated nil tax basis for the old computer. Tax assets are recognised where recovery is probable. Figures are presented in sterling, rounded to whole pounds. Totals calculated from rounded components may differ by £1 from independently rounded exact totals.

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	1	1