Effective Group Investment Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13454225 (England and Wales)

EFFECTIVE GROUP INVESTMENT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Cox

L J Cottingham

S Adams

REGISTERED OFFICE:

1 Boston Road

Leicester

Leicestershire

LE4 1AA

REGISTERED NUMBER:

13454225 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor, Chartered Accountants

Sidings House, Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Investments

4

1

TOTAL ASSETS LESS CURRENT
LIABILITIES

1

CAPITAL AND RESERVES

Called up share capital

102

100

Share premium

704,338

-

Retained earnings

(704,439

)

(99

)

1

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 23 December 2025 and were signed on its behalf by:

S Adams - Director

1.	STATUTORY INFORMATION

Effective Group Investment Limited 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.

Going Concern

At 29 October 2024 the ownership of the Company was transferred to a director and debt assigned ABCD Holdco Limited.

The director has indicated the Company will continue to hold the investment in Prem IT Solutions Limited for the foreseeable future, not less than 12 months from the date of signing these accounts.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates

In application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on a ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key estimates have been made as follows:

Carrying value of investments

The directors use varying measures and methods on an ongoing basis to estimate whether any impairment write down is required to the carrying value of investments.

Investments in associates

Investments in associate undertakings are measured at cost less accumulated impairment.

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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Kelvin Fitton BA FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

6.	RELATED PARTY DISCLOSURES

Prem IT Solutions

As described in note 4, in the prior year the Company has provided £200,000 against the amount due from Prem IT Solutions in the Income Statement as balance was deemed irrecoverable.

7.	ULTIMATE PARENT COMPANY

The ultimate parent undertaking was Effective Energy Group Limited to 29 October 2024, a company incorporated in England and Wales, whose ultimate controlling parties are Mr R J Cox and Mr L J Cottingham.

The smallest and largest group in which the company is consolidated is that headed by Effective Energy Group Limited to 29 October 2024,The group consolidated accounts can be obtained from the Registrar of Companies (England and Wales), Companies House, Crown Way, Cardiff, CF14 3UZ.

On 29 October 2024, ABCD Holdco Limited subsequently acquired the Company's share capital from Effective Energy Group Limited.