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Contents

Balance Sheet	3
Statement of Compliance	4
Notes to the Financial Statements	5–11
Amended Accounts Statement	12

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Balance Sheet

As at 31 December 2024

	2024 £	2023 £
Current assets	3,335	30,133
Creditors: amounts falling due within one year	(11,310)	(30,475)
Net current assets (liabilities)	(7,975)	(342)
Total assets less current liabilities	(7,975)	(342)
Total net assets (liabilities)	(7,975)	(342)
Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	(8,975)	(1,342)
	(7,975)	(342)

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Balance Sheet Continued

For the period ended 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These amended accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The accounts were approved by the Board of Directors and authorised for issue on 26 October 2026.

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Notes to the Financial Statements

For the period 1 January 2024 to 31 December 2024

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 0 (previous period: 0)

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Notes to the Financial Statements (continued)

4. Revised statutory accounts

These revised accounts for the year ended 31 December 2024 replace the original accounts approved on 1 December 2025 and delivered to the Registrar on 9 December 2025. They are now the statutory accounts for that financial year. They have been prepared as at the date of the original accounts and do not deal with events occurring after that date, except to correct the defects identified below and make necessary consequential amendments.

The original accounts incorrectly classified repayable funding within reserves and omitted certain assets, liabilities and period-end adjustments. The revisions correct these defects, including foreign-currency translation and expense cut-off, with consequential amendments to comparative balances and accumulated reserves. Share capital is unchanged.

At 31 December 2024, current assets have been revised from £1,979 to £3,335, creditors due within one year from £nil to £11,310, and net assets of £1,979 to net liabilities of £7,975. For the comparative period ended 31 December 2023, revised current assets are £30,133, creditors due within one year £30,475 and net liabilities £342. The comparative period commenced on incorporation on 12 December 2022.

The profit and loss account has not been delivered to the Registrar in accordance with section 444 of the Companies Act 2006.

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Notes to the Financial Statements (continued)

5. Funding and going concern

The accounts have been prepared on the going concern basis. The company had net current liabilities of £7,975 at 31 December 2024 (2023: £342). Creditors due within one year include repayable funding of £10,312 (2023: £30,400); the funding is presented as current because the company did not have an unconditional right to defer repayment for at least twelve months.

At the date of the original accounts, continued operation depended on financial support from the controlling party and its related company. That dependence represents a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern. The accounts do not include adjustments that would be required if the company were unable to continue as a going concern.

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Notes to the Financial Statements (continued)

6. Supplementary accounting policies

Foreign-currency transactions are translated at transaction-date exchange rates. Monetary assets and liabilities denominated in foreign currencies are translated at reporting-date exchange rates, with exchange differences recognised in profit or loss. Refundable deposits, prepayments and recoverable tax balances are recognised as assets. Amounts held for third parties are recognised as liabilities rather than revenue. No deferred tax asset has been recognised for losses.

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Notes to the Financial Statements (continued)

7. Estimation uncertainty

The historical related-party current account of £10,312 at 31 December 2024 (2023: £30,400), opening accumulated reserves of £(1,342.05), and consequential balance-sheet figures are provisional best estimates based on the company’s existing records and the comparative figures previously approved with its 2025 accounts. Historical cost allocations and original capital and deposit funding have not yet been fully reconciled between the company and its related party.

Share capital of £1,000 has been retained from the incorporation records, although its original asset receipt has not been traced. Estimated entries are disclosed because legacy records remain incomplete despite examination of the UK and related-company ledgers, bank records and original invoices. The company targets completion of the reconciliation by 23 November 2026 and will replace estimated figures and amend the return promptly where necessary.

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Notes to the Financial Statements (continued)

Amended Accounts Statement

These revised accounts replace the accounts previously filed for the period ended 31 December 2024.

These accounts are now the statutory accounts for the period.

These revised accounts have been prepared as at 1 December 2025, the date of approval of the original accounts, and not as at the date of revision. Accordingly, they do not deal with events between those dates.

Respects in which the previously filed accounts did not comply with the Companies Act 2006:

Repayable funding was incorrectly classified within reserves, and certain assets, liabilities, foreign-currency adjustments and expense cut-off entries were omitted or misstated.

Significant amendments made:

Corrected the classification of funding, cash, debtors, creditors, expense cut-off, foreign-currency translation and accumulated reserves, including consequential corrections to comparative balances. Share capital is unchanged. The profit and loss account is omitted from the public copy under section 444 of the Companies Act 2006.

Date of approval of revision: 26 October 2026