REGISTERED NUMBER: 04609544 (England and Wales)

GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ATTENTION TO FINANCE GROUP LIMITED

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Consolidated Income Statement

9

Consolidated Other Comprehensive Income

10

Consolidated Balance Sheet

11

Company Balance Sheet

12

Consolidated Statement of Changes in Equity

13

Company Statement of Changes in Equity

14

Consolidated Cash Flow Statement

15

Notes to the Consolidated Cash Flow Statement

16

Notes to the Consolidated Financial Statements

18

DIRECTORS:

N J Walfisz

J L Springbett

T S Sharman

N Muir

S E A Yardley

P D Brassington

L C Warde

S J Sefton

REGISTERED OFFICE:

55 Loudoun Road

St Johns Wood

London

NW8 0DL

REGISTERED NUMBER:

04609544 (England and Wales)

AUDITORS:

SCCA Ltd T/A Stafford & Co

Chartered Accountants

Statutory Auditor

3 The Studios

320 Chorley Old Road

Bolton

BL1 4JU

The directors present their strategic report of the company and the group for the year ended 31 December 2024.

Principal activity

The principal activity of the group is the provision of accountancy services.

FAIR REVIEW OF THE BUSINESS

During the year ended 31 December 2024, the group continued to grow organically with increases in turnover and underlying gross profit (see KPIs below). Following acquisitions in the prior 2 years, the group focused on consolidation and standardisation across its service portfolio. Details of subsidiaries are shown on note 12 to the financial statements.

The group's key financial and other performance indicators were as follows:

Financial KPI's

2024

2023

£

£

Turnover

15,679,855

14,481,990

Gross profit

9,236,117

9,167,274

PRINCIPAL RISKS AND UNCERTAINTIES

-

Liquidity Risk

-

Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities. The company faces market pressures on pricing from competitors as well.

-

The company actively manages its working capital requirements to ensure it has sufficient funds for its operations. The company aims to mitigate liquidity and cash flow risk by managing working capital, assessing and monitoring the requirements of the business.

-

The directors are aware of the risks and uncertainties that the current economic and trading environment bring to the business. The Board of directors meet on a regular basis and the risks and uncertainties facing the company are discussed and appropriate action taken to mitigate any impact on the company's performance.

-

Credit Risk

-

The company has implemented policies that require appropriate credit checks on potential customers before sales are made. Credit risk is managed by close attention to credit control procedures.

ENGAGEMENT WITH EMPLOYEES

Communication with employees has continued at all levels of the group, with the aim of ensuring employer views are taken into account when decisions are made that are likely to affect their interests and to ensure all employees are aware of the financial performance of their relevant office and the group as a whole. Regular communication with employees continues at all levels, either via internal meetings, electronic communication or via formal meetings.

ON BEHALF OF THE BOARD:

N Muir - Director

25 September 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2024.

DIVIDENDS

Ordinary dividends of £650,000 were paid in the year to 31 December 2024.

DIRECTORS

The directors during the year under review were:

N J Walfisz

J L Springbett

T S Sharman

N Muir

S E A Yardley

P D Brassington

L C Warde

S J Sefton

M G Jacobs - resigned 6.12.2024

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, SCCA Ltd T/A Stafford & Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

N Muir - Director

25 September 2025

Opinion

We have audited the financial statements of Attention To Finance Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2024 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the group's and of the parent company affairs as at 31 December 2024 and of the group's profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

Our audit procedures were primarily directed towards testing the accounting systems in operation upon which we have based our assessment of the financial statements for the year ended 31 December 2024.

We planned our audit so that we would have a reasonable expectation of detecting material misstatements in the financial statements resulting from irregularities, fraud or non-compliance with laws or regulations.

Extent to which the audit was considered capable of detecting irregularities, including fraud

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

- The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.

- Enquiring of management whether they are aware of any non-compliance with laws and regulations.

- Enquiring of management whether they are aware of any actual, suspected or alleged fraud.

- Enquiring of management whether they had internal controls established to mitigate risk related to fraud or non-compliance with laws and regulations.

- Discussions amongst the engagement team on how and where fraud might occur in the financial statements and any potential indicators of fraud. As part of this discussion, we identified potential for fraud in the following areas; posting of unusual journal and fraudulent revenue recognition.

- Obtaining an understanding of the regulatory framework the company operates in focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations. The key laws and regulations that we considered in this context included; the financial framework the company operates under (FRS 102), the UK Companies Act, tax legislation, environmental legislation and licensing legislation.

Audit response to risks identified

Fraud due to management override

To address the risk of fraud through management bias and override of controls, we:

- Audited the risk of management override of controls, including through testing journal entries for appropriateness.

- Assessed whether judgements and assumptions made in determining the accounting estimates included in the financial statements showed indications of potential bias; and

- Investigated the rationale behind any significant or unusual transactions included in the financial statements.

Fraudulent revenue recognition

To address the risk of fraudulent revenue recognition we:

- Performed testing on a sample of turnover transactions that occurred during the financial year.

- Performed cut-off testing on turnover around the year end.

Irregularities and non-compliance with laws and regulations

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but are not limited to:

- Agreeing financial statement disclosures to underlying supporting documentation.

- Enquiring of management as to actual and potential litigation claims they are aware of.

- Reviewing legal costs nominals for evidence of potential litigation or claims.

- Reviewing correspondence with regulators for evidence of non-compliance with laws and regulations.

The test nature and other inherent limitations of an audit, together with the inherent limitations of any accounting and internal control system, mean that there is an unavoidable risk that even some material misstatements in respect of irregularities may remain undiscovered even though the audit is properly planned and performed in accordance with ISAs (UK). Furthermore, the more removed that laws and regulations are from financial transactions, the less likely that we would become aware of non-compliance.

Our examination should therefore not be relied upon to disclose all such material misstatements or frauds, errors or instances of non-compliance that might exist. The responsibility for the detection and prevention of fraud, error and non-compliance with laws or regulations rests with the directors.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Stafford BA (Hons) FCA (Senior Statutory Auditor)

for and on behalf of SCCA Ltd T/A Stafford & Co

Chartered Accountants

Statutory Auditor

3 The Studios

320 Chorley Old Road

Bolton

BL1 4JU

25 September 2025

TURNOVER

15,679,855

14,481,990

Cost of sales

(6,443,738

)

(5,314,716

)

GROSS PROFIT

9,236,117

9,167,274

Administrative expenses

(7,798,322

)

(7,135,224

)

1,437,795

2,032,050

Other operating income

58,153

66,000

OPERATING PROFIT

5

1,495,948

2,098,050

Interest receivable and similar income

19,454

-

1,515,402

2,098,050

Interest payable and similar expenses

6

(78,876

)

(35,505

)

PROFIT BEFORE TAXATION

1,436,526

2,062,545

Tax on profit

7

(406,291

)

(381,516

)

PROFIT FOR THE FINANCIAL YEAR

1,030,235

1,681,029

Profit attributable to:

Owners of the parent

1,030,235

1,681,029

PROFIT FOR THE YEAR

1,030,235

1,681,029

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

1,030,235

1,681,029

Total comprehensive income attributable to:

Owners of the parent

1,030,235

1,681,029

FIXED ASSETS

Intangible assets

10

3,107,796

3,591,054

Tangible assets

11

176,458

260,800

Investments

12

4,571

4,571

3,288,825

3,856,425

CURRENT ASSETS

Stocks

13

3,266,742

3,276,491

Debtors

14

3,569,258

2,878,703

Cash at bank and in hand

364,834

885,876

7,200,834

7,041,070

CREDITORS

Amounts falling due within one year

15

(5,151,067

)

(5,053,565

)

NET CURRENT ASSETS

2,049,767

1,987,505

TOTAL ASSETS LESS CURRENT LIABILITIES

5,338,592

5,843,930

CREDITORS

Amounts falling due after more than one year

16

(3,213,440

)

(3,799,120

)

PROVISIONS FOR LIABILITIES

18

(1,289

)

(2,189

)

NET ASSETS

2,123,863

2,042,621

CAPITAL AND RESERVES

Called up share capital

19

10,537

10,537

Share premium

1,158,314

1,158,314

Retained earnings

955,012

873,770

SHAREHOLDERS' FUNDS

2,123,863

2,042,621

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

N Muir - Director

FIXED ASSETS

Intangible assets

10

-

-

Tangible assets

11

-

-

Investments

12

2,081,527

2,081,527

2,081,527

2,081,527

CURRENT ASSETS

Debtors

14

791,229

699,177

Cash at bank

55,107

50,396

846,336

749,573

CREDITORS

Amounts falling due within one year

15

(680,649

)

(435,125

)

NET CURRENT ASSETS

165,687

314,448

TOTAL ASSETS LESS CURRENT LIABILITIES

2,247,214

2,395,975

CREDITORS

Amounts falling due after more than one year

16

(1,009,111

)

(1,146,318

)

NET ASSETS

1,238,103

1,249,657

CAPITAL AND RESERVES

Called up share capital

19

10,537

10,537

Share premium

1,158,314

1,158,314

Retained earnings

69,252

80,806

SHAREHOLDERS' FUNDS

1,238,103

1,249,657

Company's profit for the financial year

638,446

243,620

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

N Muir - Director

Called up

share

Retained

Share

Total

capital

earnings

premium

equity

£

£

£

£

Balance at 1 January 2023

8,817

223,337

-

232,154

Changes in equity

Total comprehensive income

-

1,681,029

-

1,681,029

Issue of share capital

1,720

-

1,158,314

1,160,034

Dividends and other distributions

-

(1,030,596

)

-

(1,030,596

)

Balance at 31 December 2023

10,537

873,770

1,158,314

2,042,621

Changes in equity

Total comprehensive income

-

1,030,235

-

1,030,235

Dividends and other distributions

-

(948,993

)

-

(948,993

)

Balance at 31 December 2024

10,537

955,012

1,158,314

2,123,863

Called up

share

Retained

Share

Total

capital

earnings

premium

equity

£

£

£

£

Balance at 1 January 2023

8,817

60,523

-

69,340

Changes in equity

Total comprehensive income

-

243,620

-

243,620

Issue of share capital

1,720

-

1,158,314

1,160,034

Dividends and other distributions

-

(223,337

)

-

(223,337

)

Balance at 31 December 2023

10,537

80,806

1,158,314

1,249,657

Changes in equity

Total comprehensive income

-

638,446

-

638,446

Dividends and other distributions

-

(650,000

)

-

(650,000

)

Balance at 31 December 2024

10,537

69,252

1,158,314

1,238,103

Cash flows from operating activities

Cash generated from operations

1

997,571

1,130,536

Interest paid

(78,876

)

(35,505

)

Tax paid

(377,826

)

(58,463

)

Net cash from operating activities

540,869

1,036,568

Cash flows from investing activities

Purchase of tangible fixed assets

(93,867

)

(138,787

)

Purchase of business

(369,000

)

(1,491,282

)

Interest received

19,454

-

Net cash from investing activities

(443,413

)

(1,630,069

)

Cash flows from financing activities

Proceeds from bank loans

400,000

-

Repayment of bank loans

(256,407

)

(57,165

)

Share issue

-

390,000

Proceeds from other loans

-

777,546

Repayment of other loans

(112,091

)

-

Equity dividends paid

(650,000

)

(223,337

)

Net cash from financing activities

(618,498

)

887,044

(Decrease)/increase in cash and cash equivalents

(521,042

)

293,543

Cash and cash equivalents at beginning of year

2

885,876

592,333

Cash and cash equivalents at end of year

2

364,834

885,876

1.	RECONCILIATION OF PROFIT FOR THE FINANCIAL YEAR TO CASH GENERATED FROM OPERATIONS

31.12.24

31.12.23

£

£

Profit for the financial year

1,030,235

1,681,029

Depreciation charges

174,539

166,948

Loss on disposal of fixed assets

3,669

-

Amortisation charges

493,258

334,175

Finance costs

78,876

35,505

Finance income

(19,454

)

-

Taxation

406,291

381,516

2,167,414

2,599,173

Decrease/(increase) in stocks

9,749

(1,517,618

)

Increase in trade and other debtors

(690,555

)

(974,451

)

(Decrease)/increase in trade and other creditors

(489,037

)

1,023,432

Cash generated from operations

997,571

1,130,536

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 December 2024

31.12.24

1.1.24

£

£

Cash and cash equivalents

364,834

885,876

Year ended 31 December 2023

31.12.23

1.1.23

£

£

Cash and cash equivalents

885,876

592,333

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.1.24

Cash flow

At 31.12.24

£

£

£

Net cash

Cash at bank and in hand

885,876

(521,042

)

364,834

885,876

(521,042

)

364,834

Debt

Debts falling due within 1 year

(433,003

)

(95,565

)

(528,568

)

Debts falling due after 1 year

(1,145,154

)

64,063

(1,081,091

)

(1,578,157

)

(31,502

)

(1,609,659

)

Total

(692,281

)

(552,544

)

(1,244,825

)

1.	STATUTORY INFORMATION

Attention To Finance 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The principal accounting policies adopted are set out below.

The group has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

•

the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

•

the requirement of paragraph 33.7.

Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company, Attention To Finance Group Limited, together with all entities controlled by the parent company (its subsidiaries) and the group's share of its interests in joint ventures and associates.

All financial statements are made up to 31 December 2024. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group's financial statements from the date that control commences until the date that control ceases.