79DESIGN LIMITED


Director	LEWIS, Simon


Registered Address	Unit 11 Broadgate House
	Westlode Street
	Spalding
	PE11 2AF


Place of Business	3 Shackleton Close
	Spalding
	PE11 2FD


Registered Number	07007090 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,643		2,054
			1,643		2,054
Current assets
Debtors		8,422		6,171
Cash at bank and on hand		365,395		326,606
		373,817		332,777
Creditors amounts falling due within one year	4	(24,024)		(34,300)
Net current assets (liabilities)			349,793		298,477
Total assets less current liabilities			351,436		300,531
Net assets			351,436		300,531
Capital and reserves
Called up share capital			500		500
Profit and loss account			350,936		300,031
Shareholders' funds			351,436		300,531

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 September 2025, and are signed on its behalf by:

LEWIS, Simon
Director
Registered Company No. 07007090

79DESIGN LIMITED

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 July 24	10,751	10,751
At 30 June 25	10,751	10,751
Depreciation and impairment
At 01 July 24	8,697	8,697
Charge for year	411	411
At 30 June 25	9,108	9,108
Net book value
At 30 June 25	1,643	1,643
At 30 June 24	2,054	2,054

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	359	243
Taxation and social security	20,428	18,024
Other creditors	3,237	16,033
Total	24,024	34,300


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.