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Company No: 05048228 (England and Wales)

# EQUIPE52 LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

EQUIPE52 LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

EQUIPE52 LIMITED

## COMPANY INFORMATION

For the financial year ended 30 June 2025
EQUIPE52 LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 June 2025

DIRECTORS | A F Ferguson
| F J G Pembrook

REGISTERED OFFICE | Level 1 Brockbourne House
| 77 Mount Ephraim
| Tunbridge Wells
| TN4 8BS
| United Kingdom

COMPANY NUMBER | 05048228 (England and Wales)

ACCOUNTANT | S&W Partners (South East) Limited
| Brockbourne House
| 77 Mount Ephraim
| Royal Tunbridge Wells
| TN4 8BS

EQUIPE52 LIMITED

## BALANCE SHEET

As at 30 June 2025
EQUIPE52 LIMITED

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 13,982 |  | 20,541
|  | 13,982 |  | 20,541
Current assets |  |  |  |
Stocks |  | 2,650 |  | 2,750
Debtors |  |  |  |
- due within one year | 4 | 679,226 |  | 529,032
- due after more than one year | 4 | 45,265 |  | 45,122
Cash at bank and in hand |  | 1,902,363 |  | 1,456,690
|  | 2,629,504 |  | 2,033,594
Creditors: amounts falling due within one year | 5 | ( 784,780) |  | ( 898,604)
Net current assets |  | 1,844,724 |  | 1,134,990
Total assets less current liabilities |  | 1,858,706 |  | 1,155,531
Provision for liabilities | 6 | ( 39,675) |  | ( 39,675)
Net assets |  | 1,819,031 |  | 1,115,856
Capital and reserves |  |  |  |
Called-up share capital |  | 2 |  | 2
Profit and loss account |  | 1,819,029 |  | 1,115,854
Total shareholders' funds |  | 1,819,031 |  | 1,115,856

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Equipe52 Limited (registered number: 05048228) were approved and authorised for issue by the Board of Directors on 04 November 2025. They were signed on its behalf by:

A F Ferguson Director |  | F J G Pembrook Director

EQUIPE52 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
EQUIPE52 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Equipe52 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Level 1 Brockbourne House, 77 Mount Ephraim, Tunbridge Wells, TN4 8BS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Equipe52 Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

##### Going concern

The financial statements have been prepared on a going concern basis.
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue is recognised as earned when, and to the extent that, the company obtains the right consideration in exchange for its goods and services. It is measured as the fair value of the right to consideration, which represents amounts chargeable to customers, including expenses and disbursements but excluding Value Added Tax.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment | 4 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

##### Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the Balance sheet date and carried forward to future periods. This is measured at the undiscounted
salary cost of the future holiday entitlement so accrued at the Balance sheet date.

#####

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 9 |  | 10

#### 3. Tangible assets

| Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 July 2024 | 38,840 |  | 21,156 |  | 59,996
Additions | 1,279 |  | 2,261 |  | 3,540
At 30 June 2025 | 40,119 |  | 23,417 |  | 63,536
Accumulated depreciation |  |  |  |  |
At 01 July 2024 | 29,398 |  | 10,057 |  | 39,455
Charge for the financial year | 4,295 |  | 5,804 |  | 10,099
At 30 June 2025 | 33,693 |  | 15,861 |  | 49,554
Net book value |  |  |  |  |
At 30 June 2025 | 6,426 |  | 7,556 |  | 13,982
At 30 June 2024 | 9,442 |  | 11,099 |  | 20,541

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Trade debtors | 608,924 |  | 467,789
Amounts owed by directors | 3,386 |  | 3,312
Prepayments | 66,916 |  | 57,931
| 679,226 |  | 529,032
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 45,265 |  | 45,122

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 317,285 |  | 375,741
Accruals | 52,938 |  | 74,306
Corporation tax | 291,726 |  | 311,906
Other taxation and social security | 86,476 |  | 101,565
Other creditors | 36,355 |  | 35,086
| 784,780 |  | 898,604

#### 6. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Other provisions | 39,675 |  | 39,675

#### 7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 101,500 |  | 101,500
between one and five years | 169,167 |  | 270,667
Total future minimum lease payments under non-cancellable operating leases | 270,667 |  | 372,167