For the accounting period 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 financial statements for the accounting period in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro-entities regime.

For the accounting period ending 31 October 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

Approved by the board of directors and authorised for publication on 02 November 2026.

Signed on behalf of the board, by CHOU, Tachung, Dr.