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 financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

   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: 0).

For the year ending 31 October 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.