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Registered Number: 12120927
England and Wales
Abridged Accounts
for the year ended 31 July 2025
for
71A LTD

71A Ltd Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

71A Ltd Accountants' Report For the year ended 31 July 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 July 2025. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 19 February 2026 1

71A Ltd Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 211,482 |  | 245,478
Tangible fixed assets | 4 | 25,085 |  | 27,705
|  | 236,567 |  | 273,183
Current assets |  |  |
Debtors |  | 76,578 |  | 130,483
Cash at bank and in hand |  | 232,989 |  | 136,024
|  | 309,567 |  | 266,507
Creditors: amount falling due within one year |  | (169,631) |  | (137,019)
Net current assets |  | 139,936 |  | 129,488
Total assets less current liabilities |  | 376,503 |  | 402,671
Creditors: amount falling due after more than one year |  | (87,471) |  | (137,690)
Provisions for liabilities |  | (6,271) |  | (7,794)
Net assets |  | 282,761 |  | 257,187
Capital and reserves |  |  |
Called up share capital | 5 | 11 |  | 11
Share premium account |  | 250,000 |  | 250,000
Profit and loss account |  | 32,750 |  | 7,176
Shareholders' funds |  | 282,761 |  | 257,187
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 19 February 2026 and were signed by:
------------------------------- Edward Newman Director
2

71A Ltd Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information 71A Ltd is a private company, limited by shares, registered in England and Wales, registration number 12120927, registration address A8 Elmbridge Court, Cheltenham Road East, Gloucester, Gloucestershire, GL3 1JZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 30% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 7 (2024 : 6).
3. | Intangible fixed assets
Cost | Domain Names - 10% Straight Line |  | Total
| £ |  | £
At 01 August 2024 | 339,960 |  | 339,960
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 339,960 |  | 339,960
Amortisation
At 01 August 2024 | 94,482 |  | 94,482
Charge for year | 33,996 |  | 33,996
On disposals | - |  | -
At 31 July 2025 | 128,478 |  | 128,478
Net book values
At 31 July 2025 | 211,482 |  | 211,482
At 31 July 2024 | 245,478 |  | 245,478
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 August 2024 | 74,251 |  | 74,251
Additions | 7,277 |  | 7,277
Disposals | (999) |  | (999)
At 31 July 2025 | 80,529 |  | 80,529
Depreciation
At 01 August 2024 | 46,546 |  | 46,546
Charge for year | 9,173 |  | 9,173
On disposals | (275) |  | (275)
At 31 July 2025 | 55,444 |  | 55,444
Net book values
Closing balance as at 31 July 2025 | 25,085 |  | 25,085
Opening balance as at 01 August 2024 | 27,705 |  | 27,705
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1,111,111 Class A shares of £0.00001 each | 11 |  | 11
| 11 |  | 11
3