Growth Accounts Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 14574206

		30 November 2025		30 June 2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		-		28,833
Debtors		90,039		86,730
Cash at bank and in hand		-		61,315

		90,039		176,878
Creditors: Amounts Falling Due Within One Year		(114,627 )		(57,530 )

NET CURRENT ASSETS (LIABILITIES)			(24,588 )		119,348

TOTAL ASSETS LESS CURRENT LIABILITIES			(24,588 )		119,348

Creditors: Amounts Falling Due After More Than One Year			-		(119,836 )

NET LIABILITIES			(24,588 )		(488 )

CAPITAL AND RESERVES
Called up share capital	4		100		100
Profit and Loss Account			(24,688 )		(588 )

SHAREHOLDERS' FUNDS			(24,588)		(488)

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Growth Accounts Ltd

Abridged Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 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 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Iaroslav Zasidkovych

Director

11 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Growth Accounts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14574206 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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. Going Concern Disclosure

The company ceased trading on 30th November 2025. Accordingly, the directors do not consider the going concern basis of accounting to be appropriate, and these financial statements have been prepared on a basis other than that of a going concern. Assets have been restated to their net realisable values, long-term liabilities have been reclassified as current liabilities, and provisions have been made for any contractual commitments and onerous costs resulting directly from the cessation of the business.

2.3. 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.

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2024: 13)

4. Share Capital

	30 November 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	100	100

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Growth Accounts Ltd

Notes to the Abridged Financial Statements (continued)

For the Period 1 July 2024 to 30 November 2025

5. Related Party Transactions

At the balance sheet date, an amount of £114,153 (2024:£119,836) was owed by the company to a company under common control.

At the balance sheet date, an amount of £691 (2024:£1,210) was owed to the company by the parent company.

During the year, £58,726 (2024:£556,860) commission was received from a company under common control.

During the year, £317,328 (2024:£174,899) was paid in consultancy fees to related parties.

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