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Contents

Balance Sheet	3
Statement of Compliance	4
Notes to the Financial Statements	5–8
Amended Accounts Statement	9

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Balance Sheet

As at 28 February 2025

	2025 £	2024 £
Current assets	298	114
Creditors: amounts falling due within one year	(1,543)	(1,419)
Net current assets (liabilities)	(1,245)	(1,305)
Total assets less current liabilities	(1,245)	(1,305)
Total net assets (liabilities)	(1,245)	(1,305)
Capital and reserves	(1,245)	(1,305)

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Balance Sheet Continued

For the period ended 28 February 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

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 amended accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 1 November 2026.

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Notes to the Financial Statements

For the period 1 March 2024 to 28 February 2025

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 Retail sale via mail order houses or via Internet.

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Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 0 (Previous Period: 0)

Amounts owed to directors

Included within creditors falling due within one year is £1,529 owed to the directors (Previous Period: £1,419).

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Notes to the Financial Statements (continued)

4. Reason for Amendment

The comparative figures have been restated to correct prior period errors. Amounts due to the director, which had previously been incorrectly reflected within provisions for liabilities, have been reclassified as creditors falling due within one year. The comparative profit and loss figures have also been restated to include a Companies House late filing penalty previously omitted from administrative and other expenses.

The current year figures have been amended to reflect the correct director's loan balance and Corporation Tax liability. These corrections have been made to present the company's assets, liabilities and accumulated losses correctly.

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Notes to the Financial Statements (continued)

Amended Accounts Statement

These revised accounts replace the accounts previously filed for the period ended 28 February 2025.

These accounts are now the statutory accounts for the period.

These revised accounts have been prepared as at 23 October 2024, the date of approval of the original accounts, and not as at the date of revision. Accordingly, they do not deal with events between those dates.

Respects in which the previously filed accounts did not comply with the Companies Act 2006:

The original accounts contained errors in the classification and presentation of liabilities and comparative figures. Amounts owed to the director were incorrectly included within provisions for liabilities instead of creditors falling due within one year. The Corporation Tax liability was also not included within creditors. In addition, the comparative figures for the previous year have been restated to include a Companies House late filing penalty that had been omitted from administrative expenses and to correct the related balance sheet figures.

Significant amendments made:

The director’s loan has been reclassified from provisions to creditors falling due within one year. The unpaid Corporation Tax liability has been included within creditors. Share capital and retained earnings have been corrected so that the balance sheet reconciles properly. The comparative figures for the previous year have also been restated to include the previously omitted Companies House late filing penalty and the related balance sheet corrections.

Date of approval of revision: 1 November 2026