REGISTERED NUMBER: 03602115 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

7TH DEGREE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G J Grant

SECRETARY:

A J Grant

REGISTERED OFFICE:

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

REGISTERED NUMBER:

03602115 (England and Wales)

ACCOUNTANTS:

BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

FIXED ASSETS

Tangible assets

4

3,504

4,671

Investments

5

26,855

24,288

30,359

28,959

CURRENT ASSETS

Debtors

6

46,574

38,597

Cash at bank

96,124

68,512

142,698

107,109

CREDITORS

Amounts falling due within one year

7

(32,714

)

(18,750

)

NET CURRENT ASSETS

109,984

88,359

TOTAL ASSETS LESS CURRENT LIABILITIES

140,343

117,318

PROVISIONS FOR LIABILITIES

8

(666

)

(887

)

NET ASSETS

139,677

116,431

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

139,577

116,331

SHAREHOLDERS' FUNDS

139,677

116,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 27 April 2026 and were signed by:

G J Grant - Director

1.	STATUTORY INFORMATION

7TH DEGREE 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

Computer

& equipment

equipment

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

14,242

37,873

52,115

DEPRECIATION

At 1 August 2024

12,331

35,113

47,444

Charge for year

477

690

1,167

At 31 July 2025

12,808

35,803

48,611

NET BOOK VALUE

At 31 July 2025

1,434

2,070

3,504

At 31 July 2024

1,911

2,760

4,671

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST

At 1 August 2024

24,288

Additions

2,567

At 31 July 2025

26,855

NET BOOK VALUE

At 31 July 2025

26,855

At 31 July 2024

24,288

Market value of listed investments at 31 July 2025 - £ 61,656 (2024 - £ 57,194 ).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

44,640

35,340

Other debtors

1,934

3,257

46,574

38,597

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

547

-

Tax

7,709

2,979

Social security and other taxes

1,808

1,583

VAT

21,090

12,628

Accrued expenses

1,560

1,560

32,714

18,750

8.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

Accelerated capital allowances

666

887

Deferred

tax

£

Balance at 1 August 2024

887

Provided during year

(221

)

Balance at 31 July 2025

666

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

Conseq Limited

A company in which G J Grant is a director and shareholder.

During the year the company invoiced an amount totalling £142,850 (2024: £133,250) to Conseq Limited.

31.7.25

31.7.24

£

£

Amount due from related party at the balance sheet date

44,640

35,340

11.	ULTIMATE CONTROLLING PARTY

The controlling party is G J Grant.