IRIS Accounts Production v25.2.0.378 SC735008 Board of Directors 1.5.24 30.4.25 30.4.25 0 0 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC735008 2024-04-30 SC735008 2025-04-30 SC735008 2024-05-01 2025-04-30 SC735008 2023-04-30 SC735008 2023-05-01 2024-04-30 SC735008 2024-04-30 SC735008 ns15:Scotland 2024-05-01 2025-04-30 SC735008 ns14:PoundSterling 2024-05-01 2025-04-30 SC735008 ns10:Director1 2024-05-01 2025-04-30 SC735008 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC735008 ns10:SmallEntities 2024-05-01 2025-04-30 SC735008 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC735008 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC735008 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC735008 ns10:FullAccounts 2024-05-01 2025-04-30 SC735008 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 SC735008 ns10:Director2 2024-05-01 2025-04-30 SC735008 ns10:Director3 2024-05-01 2025-04-30 SC735008 ns10:Director4 2024-05-01 2025-04-30 SC735008 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC735008 ns5:CurrentFinancialInstruments 2025-04-30 SC735008 ns5:CurrentFinancialInstruments 2024-04-30 SC735008 ns5:Non-currentFinancialInstruments 2025-04-30 SC735008 ns5:Non-currentFinancialInstruments 2024-04-30 SC735008 ns5:ShareCapital 2025-04-30 SC735008 ns5:ShareCapital 2024-04-30 SC735008 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC735008 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC735008 ns5:CostValuation 2024-04-30 SC735008 ns5:AdditionsToInvestments 2025-04-30 SC735008 ns5:CostValuation 2025-04-30 SC735008 ns5:Subsidiary1 2024-05-01 2025-04-30 SC735008 1 ns5:Subsidiary1 2024-05-01 2025-04-30 SC735008 ns5:Subsidiary1 2025-04-30 SC735008 ns5:Subsidiary1 2024-04-30 SC735008 ns5:Subsidiary1 2023-05-01 2024-04-30 SC735008 ns5:Subsidiary2 2024-05-01 2025-04-30 SC735008 ns5:Subsidiary2 3 2024-05-01 2025-04-30 SC735008 ns5:Subsidiary2 2025-04-30 SC735008 ns5:Subsidiary2 2024-04-30 SC735008 ns5:Subsidiary2 2023-05-01 2024-04-30 SC735008 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC735008 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 SC735008 ns10:OrdinaryShareClass1 2025-04-30 SC735008 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC735008 ns5:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30

REGISTERED NUMBER: SC735008 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Sixty Seven Group Limited |

| Sixty Seven Group Limited (Registered number: SC735008) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Sixty Seven Group Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | C A Bell

| M L Steel

| G A Brown

| G McInally

| REGISTERED OFFICE: | 112 Commercial Street

| Edinburgh

| EH6 6NF

| REGISTERED NUMBER: | SC735008 (Scotland)

| ACCOUNTANTS: | A H & Co Ltd

| Chartered Accountants

| 6 Logie Mill

| Edinburgh

| Lothian

| EH7 4HG

| Sixty Seven Group Limited (Registered number: SC735008) |

Balance Sheet

30 April 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,354,726 |  | 1,354,626 |  |

CURRENT ASSETS

Debtors | 5 | 312,673 |  | - |  |

Cash at bank | 29,286 |  | 20,552 |  |

341,959 |  | 20,552 |  |

CREDITORS

Amounts falling due within one year | 6 | 355,682 |  | 237,420 |  |

NET CURRENT LIABILITIES | (13,723 | ) | (216,868 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,341,003 |  | 1,137,758 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 674,502 |  | 762,703 |  |

NET ASSETS | 666,501 |  | 375,055 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 9 | 666,401 |  | 374,955 |  |

SHAREHOLDERS' FUNDS | 666,501 |  | 375,055 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 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 24 September 2025 and were signed on its behalf by:

C A Bell - Director

| Sixty Seven Group Limited (Registered number: SC735008) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Sixty Seven Group Limited is a private company, limited by shares , registered in Scotland. 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.

| Investments in subsidiaries

| Investments in subsidiaries are measured at cost less impairment. Cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration.

| Impairment

| Assets and investments in subsidiaries not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| Taxation

| Taxation for the year 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 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.

| Provisions

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

| Exemption from preparing a cash flow statement

| Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3. | EMPLOYEES AND DIRECTORS

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

| Sixty Seven Group Limited (Registered number: SC735008) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 May 2024 | 1,354,626 |  |

| Additions | 100 |  |

| At 30 April 2025 | 1,354,726 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,354,726 |  |

| At 30 April 2024 | 1,354,626 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Mearns & Company Limited

| Registered office: 112 Commercial Street, Edinburgh, Scotland, EH6 6NF

| Nature of business: Financial planning

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.4.25 |  | 30.4.24

£ | £ |

| Aggregate capital and reserves | 602,766 |  | 660,608 |  |

| Profit for the year | 502,158 |  | 641,716 |  |

| Lightbox Reward Limited

| Registered office: 112 Commercial Street, Edinburgh, Scotland, EH6 6NF

| Nature of business: Business software development

| %

| Class of shares: | holding |

| Ordinary | 95.00 |

| 30.4.25 |  | 30.4.24

£ | £ |

| Aggregate capital and reserves | (319,833 | ) | (295,787 | ) |

| Loss for the year | (24,046 | ) | (21,461 | ) |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade debtors | 160 |  | - |  |

| Other debtors | 312,513 |  | - |  |

312,673 |  | - |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Other creditors | 355,682 |  | 237,420 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Other creditors | 674,502 |  | 762,703 |  |

| Sixty Seven Group Limited (Registered number: SC735008) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.25 |  | 30.4.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 May 2024 | 374,955 |  |

| Profit for the year | 507,662 |  |

| Dividends | (216,216 | ) |

| At 30 April 2025 | 666,401 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| As at 30 April 2025, the company owed the directors £22,476 (2024: £80,670).

11. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £138,378 (2024 - £201,760) were paid to the directors .

| Related Party |  | Transaction |  | Amount in the year ended 30.4.25 |  | Amount in the year ended 30.4.24 |  | Balance receivable from/(payable to) related party at 30.4.25 |  | Balance receivable from/(payable to) related party at 30.4.24 |  |

|  | £ |  | £ |  | £ |  | £ |  |

| Company A |  | Dividends |  | 560,000 |  | 451,720 |  | - |  | - |  |

|  | Loan |  | (176,995) |  | - |  | (176,995) |  | - |  |

| Company B |  | Loan |  | 312,513 |  | - |  | 312,513 |  | - |  |

| Relatives of directors |  | Loan interest paid |  | (44,243) |  | (56,096) |  | - |  | - |  |

|  | Loan |  | 165,211 |  | 151,862 |  | (752,478) |  | (917,689) |  |

|  | Dividends |  | (77,838) |  | (6,240) |  | - |  | - |  |

| Directors |  | Loan interest paid |  | (2,463) |  | (4,921) |  | - |  | - |  |

| Company A is a 100% subsidiary of Sixty Seven Group Limited.

| Company B is a 95% subsidiary of Sixty Seven Group Limited.

| The directors of Sixty Seven Group Limited are also directors of Company A and Company B.

12. | ULTIMATE CONTROLLING PARTY

| There is no ultimate controlling party.