ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 March 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company registration number: 06423825

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	THE FIFTH 9 LIMITED


THE FIFTH 9 LIMITED

COMPANY INFORMATION

Director	S K Nazeer


Registered number	06423825


Registered office	30 Churchill Place
	London
	E14 5RE


Accountants	Menzies LLP
	Chartered Accountants
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


THE FIFTH 9 LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 9


THE FIFTH 9 LIMITED REGISTERED NUMBER:06423825

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		386,282		417,080
Investments	5		-		40,000
			386,282		457,080
Current assets
Debtors: amounts falling due within one year	6	1,233,350		562,235
Cash at bank and in hand		489,939		1,407,560
		1,723,289		1,969,795
Creditors: amounts falling due within one year	7	(573,447)		(595,368)
Net current assets			1,149,842		1,374,427
Total assets less current liabilities			1,536,124		1,831,507
Provisions for liabilities
Deferred tax		-		(15,742)
			-		(15,742)
Net assets			1,536,124		1,815,765

Capital and reserves
Called up share capital	100	100
Profit and loss account	1,536,024	1,815,665
	1,536,124	1,815,765

Page 1


THE FIFTH 9 LIMITED REGISTERED NUMBER:06423825

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S K Nazeer

Director

Date: 12 December 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2


THE FIFTH 9 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

The Fifth 9 Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office and principal place of business is given in the company information page of these financial statements.
In the prior period, the company decided to extend its financial period to 31 March 2024. Therefore, these financial statements for the year ended 31 March 2025 are not comparable with the prior 16 month period.
The financial statements are presented in sterling which is the functional currency of the company and rounded tothe nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is generated by providing services to help businesses solve technical problems. The company can help with a variety of operations, including implementing new technology or improving legacy systems. This is done by billable hours, Time and Materials, expanding services, creating recurring services, teaming up with other consultants.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed. For ongoing projects, Revenue from the sale of goods is recognised when all the following conditions are satisfied:

∙the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the economic benefits associated with the transaction will flow to the Company; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3


THE FIFTH 9 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4


THE FIFTH 9 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight-line and reducing balance methods.

Depreciation is provided on the following basis:

Freehold property	-	10%	Straight line for improvements, Cost less residual for existing property
Plant and machinery	-	20%	Straight line
Motor vehicles	-	20%	Reducing balance
Furniture, fittings and equipment	-	25%	Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Valuation of investments

Investments in associates are measured at cost less accumulated impairment.

2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.10

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 10 (2024 - 12).

Page 5


THE FIFTH 9 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

	Freehold property	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
	£	£	£	£	£
Cost or valuation
At 1 April 2024	280,252	21,415	131,000	64,170	496,837
Additions	-	-	-	6,006	6,006
Disposals	-	(7,839)	-	(324)	(8,163)
At 31 March 2025	280,252	13,576	131,000	69,852	494,680
Depreciation
At 1 April 2024	4,668	13,850	8,733	52,506	79,757
Charge for the year on owned assets	946	4,283	24,454	3,657	33,340
Disposals	-	(4,557)	-	(142)	(4,699)
At 31 March 2025	5,614	13,576	33,187	56,021	108,398
Net book value
At 31 March 2025	274,638	-	97,813	13,831	386,282
At 31 March 2024	275,584	7,565	122,267	11,664	417,080

Page 6


THE FIFTH 9 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 April 2024	40,000
	At 31 March 2025	40,000
	Impairment
	Charge for the period	40,000
	At 31 March 2025	40,000
	Net book value
	At 31 March 2025	-
	At 31 March 2024	40,000

Page 7


THE FIFTH 9 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	1,099,126	331,727
Amounts owed by parent company	1,119	-
Other debtors	14,726	40,338
Prepayments and accrued income	-	79,505
Tax recoverable	89,642	110,665
Deferred taxation	28,737	-
	1,233,350	562,235

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	398,321	225,251
Corporation tax	-	117,891
Other taxation and social security	72,578	109,235
Other creditors	9,532	1,970
Accruals and deferred income	93,016	141,021
	573,447	595,368

Not later than 1 year	8,495	14,367
Later than 1 year and not later than 5 years	-	8,495
	8,495	22,862

Page 8


THE FIFTH 9 LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

9.	Related party transactions
	At the year end, the company owed the directors £1,349 (2024: £25,678 the directors owed the company). This amount is considered to be interest free and repayable on demand.

		2025	2024
		£	£

Balance brought forward	25,678	(80,791)
Advances	-	514,909
Repayments	(27,027)	(408,440)
	(1,349)	25,678

Page 9