Contents of the Financial Statements

for the Period Ended 31 July 2026

Profit And Loss Account

for the Period Ended 31 July 2026

Balance sheet

As at 31 July 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 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 July 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 the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Grant funding is recorded as income when expended. Unspent grant funds on hand at year end are reported as Deferred Income.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided to write down the cost of tangible fixed assets, on a straight line basis, to their residual values over their estimated useful lives as follows: Fixtures and fittings 20% per full year

  Intangible fixed assets amortisation policy

  Other intangible assets that are acquired by the company are stated at cost less accumulated amortisation and accumulated impairment losses. Amortisation is provided to write down the cost of intangible assets, on a straight line basis, to their residual values over their estimated useful lives as follows: Training resources: 20% per full year Trademark: N/A

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	2026	13 months to 31 July 2025
  Average number of employees during the period	0	0