REGISTERED NUMBER: 06828283 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

93FT LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R P George

Mr J Butterell

Mr D N Clark

SECRETARY:

Mr D N Clark

REGISTERED OFFICE:

3 Neepsend Lane

Sheffield

S3 8FE

REGISTERED NUMBER:

06828283 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

37,955

45,231

CURRENT ASSETS

Debtors

5

306,150

186,461

Cash at bank

585,852

519,289

892,002

705,750

CREDITORS

Amounts falling due within one year

6

565,898

324,143

NET CURRENT ASSETS

326,104

381,607

TOTAL ASSETS LESS CURRENT LIABILITIES

364,059

426,838

CREDITORS

Amounts falling due after more than one year

7

(2,500

)

(12,500

)

PROVISIONS FOR LIABILITIES

9

(9,489

)

(11,308

)

NET ASSETS

352,070

403,030

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

351,970

402,930

SHAREHOLDERS' FUNDS

352,070

403,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Mr D N Clark - Director

1.	STATUTORY INFORMATION

93ft 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.

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.

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.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

139,469

Additions

4,636

At 31 March 2025

144,105

DEPRECIATION

At 1 April 2024

94,238

Charge for year

11,912

At 31 March 2025

106,150

NET BOOK VALUE

At 31 March 2025

37,955

At 31 March 2024

45,231

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

245,993

135,554

Other debtors

52,801

43,288

Directors' current accounts

234

-

Prepayments

7,122

7,619

306,150

186,461

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,999

10,000

Trade creditors

249,053

13,964

Tax

88,082

144,230

Social security and other taxes

14,466

16,666

VAT

76,397

40,817

Credit card

4,472

6,255

Other creditors

70,918

2,110

Pension creditor

2,633

6,094

Directors' current accounts

1,557

3,124

Deferred income

38,993

43,315

Accrued expenses

9,328

37,568

565,898

324,143

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,500

10,000

Bank loans - 2-5 years

-

2,500

2,500

12,500

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

2,069

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

9,489

11,308

Deferred

tax

£

Balance at 1 April 2024

11,308

Provided during year

(1,819

)

Balance at 31 March 2025

9,489

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

52

Ordinary A

£1

52

52

20

Ordinary B

£1

20

20

10

Ordinary C

£1

10

10

3

Ordinary D

£1

3

3

3

Ordinary F

£1

3

3

3

Ordinary G

£1

3

3

3

Ordinary E

£1

3

3

3

Ordinary H

£1

3

3

3

Ordinary I

£1

3

3

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Directors loans are repayable on demand. Interest is charged on overdrawn or credit balances in line with HMRC beneficial loan interest rates.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Parent Company 93EOT Ltd.