Contents

Balance Sheet

As at 28 February 2026

Balance Sheet Continued

For the period ended 28 February 2026 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 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 4 November 2026.

Notes to the Financial Statements

For the period 1 March 2025 to 28 February 2026

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 Other professional, scientific and technical activities n.e.c.

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.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 1 (Previous Period: 1)

Amounts owed to directors

Included within creditors falling due within one year is £3,388 owed to the directors (Previous Period: £0).

Notes to the Financial Statements (continued)

4. Director funding and prior-period classification

The company was funded by its director, Kirsty Jane Van Den Bulk, through personal funds used to meet the company's operating costs.

During preparation of the current year's accounts, it was identified that amounts previously recorded as called-up share capital included funds provided by the director. The company has two ordinary shares of £1 each.

The director withdrew £3,800 during the current accounting period as repayment of funds previously advanced to the company. This was a repayment of director funding and not salary or a dividend.

Notes to the Financial Statements (continued)

5. Online course materials – prior-period adjustment

The previous year's accounts included £6,000 under stocks in respect of an internally developed online course. This amount represented an estimate of potential future sales value rather than physical stock or sales already made.

No sales of the course were made, and the anticipated commercial value was not realised. The company no longer considers the amount previously recorded to represent a recoverable asset. Consequently, no stock value has been included in the current year's balance sheet.