REGISTERED NUMBER: 12059639 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

FESS GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Anderson

M Pokladecki

REGISTERED OFFICE:

Unit 11 Platinum Park

First Avenue

Auckley

Doncaster

South Yorkshire

DN9 3RU

REGISTERED NUMBER:

12059639 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

155,040

109,724

Investments

5

43,000

-

198,040

109,724

CURRENT ASSETS

Debtors

6

216,950

286,212

Cash at bank

122,119

152,684

339,069

438,896

CREDITORS

Amounts falling due within one year

7

181,875

113,373

NET CURRENT ASSETS

157,194

325,523

TOTAL ASSETS LESS CURRENT LIABILITIES

355,234

435,247

CREDITORS

Amounts falling due after more than one year

8

42,728

54,879

NET ASSETS

312,506

380,368

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

312,406

380,268

312,506

380,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th September 2025 and were signed on its behalf by:

D Anderson - Director

1.	STATUTORY INFORMATION

FESS Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1st May 2024

-

86,407

3,355

Additions

32,843

12,439

32,228

At 30th April 2025

32,843

98,846

35,583

DEPRECIATION

At 1st May 2024

-

13,793

895

Charge for year

6,569

17,010

5,203

At 30th April 2025

6,569

30,803

6,098

NET BOOK VALUE

At 30th April 2025

26,274

68,043

29,485

At 30th April 2024

-

72,614

2,460

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st May 2024

40,084

13,221

143,067

Additions

4,000

1,996

83,506

At 30th April 2025

44,084

15,217

226,573

DEPRECIATION

At 1st May 2024

13,276

5,379

33,343

Charge for year

6,162

3,246

38,190

At 30th April 2025

19,438

8,625

71,533

NET BOOK VALUE

At 30th April 2025

24,646

6,592

155,040

At 30th April 2024

26,808

7,842

109,724

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

43,000

At 30th April 2025

43,000

NET BOOK VALUE

At 30th April 2025

43,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

92,433

253,355

Other debtors

124,517

32,857

216,950

286,212

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts (see note 9)

12,151

10,039

Trade creditors

46,159

(1

)

Taxation and social security

50,297

94,467

Other creditors

73,268

8,868

181,875

113,373

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts (see note 9)

42,728

54,879

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

30.4.25

30.4.24

£

£

Net obligations repayable:

Within one year

12,151

10,039

Between one and five years

42,728

54,879

54,879

64,918

Non-cancellable operating

leases

30.4.25

30.4.24

£

£

Between one and five years

-

20,000

10.	RELATED PARTY DISCLOSURES

David Anderson and Maciej Pokladecki are interested as directors and shareholders in Fess Hire. During the year loans have been made from the company and at the year end an amount of £32,976 (2024: £1,375) is due to the company and is included in other debtors.Purchases of £1,901 have been made in the year and this amount is included in trade creditors at the year end.

David Anderson is interested as a director and shareholder in Fess Recruitment. During the year loans have been made from the company and at the year end an amount of £38,640 (2024: £0) is due to the company and is included in other debtors