The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

At 31 January 2026 the company had net liabilities of £19,282. The director has confirmed she will continue to provide financial support to the company and will not seek repayment of amounts owed to her until the company is able to do so. The financial statements have therefore been prepared on the going concern basis.

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents amounts receivable from the sale of goods and is recognised when the significant risks and rewards of ownership have transferred to the buyer, which is usually on despatch of the goods.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost comprises the purchase price of goods for resale.