REGISTERED NUMBER: 15403833 (England and Wales)

Unaudited Financial Statements

for the Period 10 January 2024 to 31 December 2024

for

The 55 Group (U.K.) Ltd

Previously known as

DUS (U.K.) Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Directors:

A Wilcox

Mrs A Wilcox

Registered office:

19 Aaron Road Industrial Estate

Whittlesey

Peterborough

Cambs

PE7 2EX

Registered number:

15403833 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The 55 Group (U.K.) Ltd for the period ended 31 December 2024 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The 55 Group (U.K.) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The 55 Group (U.K.) Ltd and state those matters that we have agreed to state to the Board of Directors of The 55 Group (U.K.) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The 55 Group (U.K.) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The 55 Group (U.K.) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The 55 Group (U.K.) Ltd. You consider that The 55 Group (U.K.) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of The 55 Group (U.K.) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

29 September 2025

Fixed assets

Tangible assets

5

4,000

Investments

6

10,306

14,306

Current assets

Debtors

7

34,522

Cash at bank

14,884

49,406

Creditors

Amounts falling due within one year

8

56,687

Net current liabilities

(7,281

)

Total assets less current liabilities

7,025

Provisions for liabilities

1,000

Net assets

6,025

Capital and reserves

Called up share capital

9

108

Retained earnings

5,917

Shareholders' funds

6,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

A Wilcox - Director

Mrs A Wilcox - Director

1.	Statutory information

The 55 Group (U.K.) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	Employees and directors

The average number of employees during the period was 8 .

5.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

Additions

5,000

At 31 December 2024

5,000

Depreciation

Charge for period

1,000

At 31 December 2024

1,000

Net book value

At 31 December 2024

4,000

6.	Fixed asset investments

Shares in

group

undertaking

£

Cost

Additions

10,306

At 31 December 2024

10,306

Net book value

At 31 December 2024

10,306

7.

Debtors: amounts falling due within one year

£

Amounts owed by group undertakings

9,850

Social security debtor

18,775

Directors' current accounts

5,897

34,522

8.

Creditors: amounts falling due within one year

£

Trade creditors

938

Corporation tax

29,731

VAT

20,957

Other creditors

449

Pension creditor

1,612

Accruals and deferred income

3,000

56,687

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

108

Ordinary

£1

108

10.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the period ended 31 December 2024:

£

A Wilcox and Mrs A Wilcox

Balance outstanding at start of period

-

Amounts advanced

92,171

Amounts repaid

(86,274

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

5,897