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# GROUP INVEST LIMITED

## Company Registration Number:
10792182 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 01 June 2024

## End date: 31 May 2025

# GROUP INVEST LIMITED

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Company Information - 3 |
Balance sheet - 4 |
Additional notes - 6 |
Balance sheet notes - 9 |

# GROUP INVEST LIMITED

## Company Information

for the Period Ended 31 May 2025

Director: |  | Aneliya Kostenska
|  | Nedelin Panchev
Registered office: |  | 1a Baltimore Trading Estate Baltimore Road Birmingham England B42 1DD
Company Registration Number: |  | 10792182 (England and Wales)

# GROUP INVEST LIMITED

## Balance sheet

As at 31 May 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Total fixed assets: |  | - | -
Current assets
Cash at bank and in hand: |  | 8,191 | 7,233
Total current assets: |  | 8,191 | 7,233
Creditors: amounts falling due within one year: | 4 | ( 3,876 ) | ( 6,186 )
Net current assets (liabilities): |  | 4,315 | 1,047
Total assets less current liabilities: |  | 4,315 | 1,047
Creditors: amounts falling due after more than one year: | 5 |  | ( 1,570 )
Total net assets (liabilities): |  | 4,315 | ( 523 )

The notes form part of these financial statements

# GROUP INVEST LIMITED

## Balance sheet continued

As at 31 May 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 4,215 | ( 623 )
Shareholders funds: |  | 4,315 | ( 523 )

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 20 February 2026
And Signed On Behalf Of The Board By:

Name: Aneliya Kostenska
Status: Director

The notes form part of these financial statements

# GROUP INVEST LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  2.2.Turnover
  Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
  Sale of goods
  Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
  Rendering of services
  Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

# GROUP INVEST LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 1

# GROUP INVEST LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 3. Off balance sheet disclosure

  No

# GROUP INVEST LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Bank loans and overdrafts | 677 |
Other creditors | 3,199 | 6,186
Total | 3,876 | 6,186

# GROUP INVEST LIMITED

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5.Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
--- | --- | ---
Bank loans and overdrafts |  | 1,570
Total |  | 1,570