- The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 Director acknowledges 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The amended accounts are prepared as they were at the date of the original accounts.
They replace the original accounts
and are now the statutory accounts.
The original accounts omitted the corporation tax charge for the year of £7,996.72, overstating profit after tax and net assets and understating creditors falling due within one year. The prior-year comparative balance sheet also misclassified the director’s loan account of £15,737.76, owed by the company to the director, as a negative debtor instead of a creditor. Both errors have been corrected.
Amended accounts
These amended accounts replace the original accounts for the year ended 31 August 2026, filed on [date of original filing], and are now the statutory accounts of the company for that year.
They have been prepared as at the date the original accounts were approved and do not take account of events after that date.
The original accounts did not comply with the Companies Act 2006 in the following respects:
Corporation tax: no provision was made for corporation tax on the profit for the year. A charge of £7,996.72 has now been recognised. This reduces profit after tax from £42,733.00 to £34,736.28 and increases creditors falling due within one year by the same amount.
Director’s loan comparative: the balance sheet at 31 August 2025 showed the director’s loan account of £15,737.76, owed by the company to the director, as a negative debtor within current assets rather than as a creditor falling due within one year. Comparative capital and reserves were consequently misstated. The corrected comparative shows net liabilities of £662.28.
Average number of employees
The average number of persons employed by the company in the period was 0 (previous period: 0).