1. Accounting policies
   Significant accounting policies
   1. Statement Of Compliance

      These financial statements have been prepared in compliance with FRS 105 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

   2. Basis Of Preparation

      The comparative figures for the year ended 31 January 2025 have been restated to correct errors in the accounting records. Net liabilities at 31 January 2025, previously reported as £28,051, are restated as £3,111.

   The financial statements are prepared in Sterling which is the functional currency of the company.

2. Average number of employees

   During the year the average number of employees was (2026: 1).

3. Director advances credits Note

   During the year the company made advances to Joanne Palmer, director. At 1 February 2025 she owed the company £2,149. During the year the company advanced £54,850 and £65 was repaid, leaving £56,934 owed at 31 January 2026 (2025: £2,149). The advances are unsecured, no interest is charged and there is no fixed repayment date. No amounts were written off or waived. On 28 October 2026 the company declared a dividend of £56,999, which was credited to the director’s loan account. This cleared the balance owed at 31 January 2026.

For the year ending 31 January 2026 the company 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 of its accounts for the year in question in accordance with section 476;

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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.