Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet

As at 31 January 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

  Other accounting policies

  Debtors: Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Creditors: Short term creditors are measured at transaction price (which is usually the invoice price). Taxation: A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	0	0