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
27 October 2026

And signed on behalf of the board by:
Name: Giovanni de Sanctis
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 represents income from electronic engineering consultancy, design, development and related services, excluding VAT. Revenue is recognised as services are performed, including work completed but not yet invoiced at the reporting date, where the amount can be measured reliably.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is charged at 25% per annum on the reducing-balance basis, with an appropriate proportion charged in the year of acquisition.

  Valuation information and policy

  Inventories are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes materials and other directly attributable expenditure.

  Other accounting policies

  Basis of preparation The financial statements have been prepared in accordance with FRS 102, including Section 1A for small entities, and the Companies Act 2006. They have been prepared under the historical cost convention and are presented in pounds sterling, rounded to the nearest pound. Going concern The financial statements have been prepared on the going concern basis, as the director considers that the company has adequate resources to continue operating for the foreseeable future. Taxation Current tax is recognised based on taxable profits for the year at applicable tax rates. Research and Development Expenditure Credits (RDEC) are recognised as taxable income where the recognition criteria are met. Financial instruments Trade and other debtors are initially recognised at transaction price and subsequently measured at amortised cost, less any impairment. Trade and other creditors are initially recognised at transaction price and subsequently measured at amortised cost. Retirement benefits Contributions to defined-contribution pension schemes are charged as an expense when payable.

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