Contents of the Financial Statements

for the Period Ended 31 January 2026

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 the consideration received or receivable, excluding discounts, rebates and sales taxes. Turnover from the sale of goods is recognised when all of the following conditions are satisfied: 1. the Company has transferred the significant risks and rewards of ownership to the buyer; 2. the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; 3. the amount of revenue can be measured reliably; 4. it is probable that the Company will receive the consideration due under the transaction; and 5. the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: 1. the amount of revenue can be measured reliably; 2. it is probable that the Company will receive the consideration due under the contract. 3. the stage of completion of the contract at the end of the reporting period can be measured reliably; and 4. the costs incurred and the costs to complete the contract can be measured reliably. Where a contract has only been partially completed at the Balance Sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

  Tangible fixed assets depreciation policy

  Tangible fixed assets, other than freehold land, are stated at historical cost or valuation less depreciation and any provision for impairment. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis Motor Vehicles 20 percent Reducing Balance and Computer Equipment 20 percent Reducing Balance

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	2	2