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Contents

Profit and Loss Account	3
Balance Sheet	4
Statement of Compliance	5
Notes to the Financial Statements	6–14

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Profit and Loss Account

For the period 19 February 2025 to 28 February 2026

	2026 £
Turnover	345,780
Cost of raw materials and consumables	(159,944)
Staff costs	(67,899)
Depreciation and amounts written off	(80)
Other charges	(17,487)
Other operating income	0
Profit before taxation	100,370
Tax on profit	(24,693)
Profit for the financial year	75,677

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Balance Sheet

As at 28 February 2026

	2026 £
Fixed assets
Tangible assets	882
	882
Current assets	106,698
Creditors: amounts falling due within one year	(73,902)
Net current assets (liabilities)	32,796
Total assets less current liabilities	33,678
Creditors: amounts falling due after more than one year	(22,500)
Total net assets (liabilities)	11,178
Capital and reserves
Called up share capital	1
Profit and loss account	11,177
	11,178

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Balance Sheet Continued

For the period ended 28 February 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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 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 12 October 2026.

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Notes to the Financial Statements

For the period 19 February 2025 to 28 February 2026

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.

Principal activity

The principal activity of the company during the period was Management consultancy activities other than financial management.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets as follows: Plant & Machinery — 5 years, Computer Equipment — 3 years, Office Equipment — 5 years.

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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: 4

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Notes to the Financial Statements (continued)

4. Tangible Fixed Assets

Category	Cost b/f £	Additions £	Disposals £	Cost c/f £	Dep b/f £	Charge £	On disp. £	Dep c/f £	NBV £
Plant & Machinery	0	0	0	0	0	0	0	0	0
Computer Equipment	424	0	0	424	0	35	0	35	389
Office Equipment	538	0	0	538	0	45	0	45	493
Total	963	0	0	963	0	80	0	80	882

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Notes to the Financial Statements (continued)

5. Debtors

Description	Current Year £
Trade debtors	30,902
Amounts owed by group undertakings	0
Prepayments and accrued income	567
Other debtors	11,841
Total	43,310

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Notes to the Financial Statements (continued)

6. Creditors

Creditors: amounts falling due within one year

Description	Current Year £
Trade creditors	0
Amounts owed to group undertakings	0
Corporation tax	24,693
Other taxes and social security	49,209
Accruals and deferred income	0
Other creditors	0
Total	73,902

Creditors: amounts falling due after more than one year

Description	Current Year £
Bank loans	0
Other creditors	22,500
Total	22,500

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Notes to the Financial Statements (continued)

7. Basis of preparation

The financial statements have been prepared for the period from 19 February 2025, being the date of incorporation, to 28 February 2026.

The financial statements have been prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, including Section 1A, Small Entities, and the applicable provisions of the Companies Act 2006.

The financial statements have been prepared under the historical cost convention and on the accruals basis.

The reporting period exceeds twelve months. For Corporation Tax purposes, the period is divided into separate Corporation Tax accounting periods in accordance with the applicable tax legislation.

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Notes to the Financial Statements (continued)

8. Interim dividends and distributable reserves

During the financial period, the Company declared interim dividends to its shareholder. The Company recognised the dividends as distributions directly in equity and did not charge them to the profit and loss account.

The Company retains supporting documentation relating to the dividend decisions and the assessment of distributable profits at the relevant declaration dates.

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Notes to the Financial Statements (continued)

9. Going concern

The financial statements have been prepared on a going concern basis. In assessing the appropriateness of this basis, the director has considered the Company's financial position, available resources, expected cash flows and liabilities falling due for payment. Based on that assessment, the director considers the going concern basis of preparation to be appropriate.