REGISTERED NUMBER: 12859644 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE NINETY NINERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Goodall

Mr A J Hopper

REGISTERED OFFICE:

Notcutt House

36 Southwark Bridge Road

London

SE1 9EU

REGISTERED NUMBER:

12859644 (England and Wales)

ACCOUNTANTS:

BAND Advisory Group Limited

111 Charterhouse Street

London

EC1M 6AW

FIXED ASSETS

Property, plant and equipment

4

565

4,184

Investments

5

58,000

34,250

58,565

38,434

CURRENT ASSETS

Debtors

6

241,012

91,590

Cash at bank

85,656

166,341

326,668

257,931

CREDITORS

Amounts falling due within one year

7

456,720

446,698

NET CURRENT LIABILITIES

(130,052

)

(188,767

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(71,487

)

(150,333

)

CREDITORS

Amounts falling due after more than one year

8

10,973

-

NET LIABILITIES

(82,460

)

(150,333

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

10

(82,462

)

(150,335

)

SHAREHOLDERS' FUNDS

(82,460

)

(150,333

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mr S Goodall - Director

Mr A J Hopper - Director

1.	STATUTORY INFORMATION

The Ninety Niners 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.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method.

A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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.

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 10 (2024 - 10 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

At 1 October 2024

and 30 September 2025

21,212

DEPRECIATION

At 1 October 2024

17,028

Charge for year

3,619

At 30 September 2025

20,647

NET BOOK VALUE

At 30 September 2025

565

At 30 September 2024

4,184

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 October 2024

34,250

Additions

23,750

At 30 September 2025

58,000

NET BOOK VALUE

At 30 September 2025

58,000

At 30 September 2024

34,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

184,997

70,653

Other debtors

41,898

-

Directors' current accounts

316

-

Prepayments and accrued income

13,801

20,937

241,012

91,590

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

43,891

-

Trade creditors

178,502

90,488

Tax

66,512

51,606

Social security and other taxes

66,608

45,209

VAT

-

13,169

Credit card

7,892

8,345

Pension control

-

1,604

Directors' current accounts

32

41

Accruals and deferred income

93,283

236,236

456,720

446,698

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

10,973

-

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

32,640

58,985

Between one and five years

-

32,640

32,640

91,625

10.

RESERVES

Retained

earnings

£

At 1 October 2024

(150,335

)

Profit for the year

67,873

At 30 September 2025

(82,462

)