The Simple Ideas Group Ltd

	Page
Company Information	1
Accountant's Report	2
Abridged Balance Sheet	3—4
Notes to the Abridged Financial Statements	5—7

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Accountant's Report

For The Year Ended 31 December 2025

Accountant's Report

Accountant's report to the directors on the preparation of the unaudited statutory accounts of The Simple Ideas Group Ltd for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Simple Ideas Group Ltd for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of Associate of Certified Public Accountants (CPAA), we are subject to its ethical and other professional requirements which are detailed at http://www.cpaa.co.uk/governance.

This report is made solely to the directors of The Simple Ideas Group Ltd , as a body, in accordance with the terms of our engagement letter dated 15 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of The Simple Ideas Group Ltd and state those matters that we have agreed to state to the directors of The Simple Ideas Group Ltd , as a body, in this report in accordance with the requirements of Associate of Certifiied Public Accountants as detailed at www.cpaa.co.uk. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Simple Ideas Group Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that The Simple Ideas Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Simple Ideas Group Ltd . You consider that The Simple Ideas Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of The Simple Ideas Group Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Christy Wignarajah

15 April 2026

Chrissie Accountancy Services

Certified Public Accountants Association

16 Morley Road

Sutton

Surrey

SM3 9LN

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The Simple Ideas Group Ltd

Abridged Balance Sheet

As At 31 December 2025

Abridged Balance Sheet

Registered number: 11697442

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,792		2,962

			38,792		2,962
CURRENT ASSETS
Stocks		14,874		24,080
Debtors		94,350		131,323
Cash at bank and in hand		94,902		82,813

		204,126		238,216
Creditors: Amounts Falling Due Within One Year		(25,591 )		(35,002 )

NET CURRENT ASSETS (LIABILITIES)			178,535		203,214

TOTAL ASSETS LESS CURRENT LIABILITIES			217,327		206,176

NET ASSETS			217,327		206,176

CAPITAL AND RESERVES
Called up share capital	5		100		100
Profit and Loss Account			217,227		206,076

SHAREHOLDERS' FUNDS			217,327		206,176

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The Simple Ideas Group Ltd

Abridged Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Dean Barnes Director	Mrs Joanna Barnes Director
15 April 2026

The notes on pages 5 to 7 form part of these financial statements.

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The Simple Ideas Group Ltd

Notes to the Abridged Financial Statements

For The Year Ended 31 December 2025

Notes to the Abridged Financial Statements

1. General Information

The Simple Ideas Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11697442 . The registered office is Berwick House , Outwood Lane, Chipstead, CR5 3NP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	20% Stright Line
Fixtures & Fittings	25% Stright Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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The Simple Ideas Group Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	10,511
Additions	47,154
Disposals	(2,539 )

As at 31 December 2025	55,126

Depreciation
As at 1 January 2025	7,549
Provided during the period	10,069
Disposals	(1,284 )

As at 31 December 2025	16,334

...CONTINUED

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The Simple Ideas Group Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	38,792

As at 1 January 2025	2,962

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Directors	Mr Dean Barnes
	Mrs Joanna Barnes

Secretary	Mrs Joanna Barnes

Company Number	11697442

Registered Office	Berwick House
	Outwood Lane
	Chipstead
	CR5 3NP

Business	Berwick House
	Outwood Lane
	Chipstead
	CR5 3NP

Accountants	Chrissie Accountancy Services
	Certified Public Accountants Association
	16 Morley Road
	Sutton
	Surrey
	SM3 9LN

Bankers	Barclays Bank PLC
	Barclays House
	8 Alexandra Road
	Wimbledon
	London
	SW19 7JZ