Generative Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15423717

		31 March 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		3,618

			3,618
CURRENT ASSETS
Debtors	5	206,260
Cash at bank and in hand		8,702

		214,962
Creditors: Amounts Falling Due Within One Year	6	(140,565 )

NET CURRENT ASSETS (LIABILITIES)			74,397

TOTAL ASSETS LESS CURRENT LIABILITIES			78,015

Creditors: Amounts Falling Due After More Than One Year	7		(216,972 )

NET LIABILITIES			(138,957 )

CAPITAL AND RESERVES
Called up share capital	8		20
Share premium account			500,000
Profit and Loss Account			(638,977 )

SHAREHOLDERS' FUNDS			(138,957)

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Generative Group Ltd

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Bradley Lewington

Director

12/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Generative Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15423717 . The registered office is 24-25 North Street, First Floor, Guildford, England, GU1 4TA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The director has confirmed that they will continue to provide financial support to the company for a period of at least twelve months from the date of approval of these financial statements and will not seek repayment of the shareholder loan during that period. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% SLM
Computer Equipment	25% SLM

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 7

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Generative Group Ltd

Notes to the Financial Statements (continued)

For the Period 18 January 2024 to 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 18 January 2024	-	-	-
Additions	2,830	1,726	4,556

As at 31 March 2025	2,830	1,726	4,556

Depreciation
As at 18 January 2024	-	-	-
Provided during the period	618	320	938

As at 31 March 2025	618	320	938

Net Book Value
As at 31 March 2025	2,212	1,406	3,618

As at 18 January 2024	-	-	-

5. Debtors

	31 March 2025
	£
Due within one year
Trade debtors	150,921
Other debtors	55,339

	206,260

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Trade creditors	38,450
Other creditors	66,509
Taxation and social security	35,606

	140,565

7. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025
	£
Shareholders Loan Account	216,972

At 31 March 2025, the company owed £216,972 to a minority shareholder. The loan is unsecured, interest accrues at 8% per annum, and not repayable within twelve months of the balance sheet date.

This complies because under FRS 102 Section 11/12 (financial instruments) and Section 7 (liabilities), you need to describe terms of material borrowings — because he is not a related party, there’s no naming obligation.

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Generative Group Ltd

Notes to the Financial Statements (continued)

For the Period 18 January 2024 to 31 March 2025

8. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	20

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