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Registered number: 13116650 FARRANT GROUP LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
FARRANT GROUP LIMITED COMPANY INFORMATION
Directors | M. D. Farrant
| P. A. Headden
Registered number | 13116650
Registered office | 32 St. James's Street
| Fourth Floor
| London
| SW1A 1HD
Independent auditors | Wilder Coe Ltd
| Chartered Accountants & Statutory Auditors
| 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BL
FARRANT GROUP LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 8
FARRANT GROUP LIMITED REGISTERED NUMBER: 13116650 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 16,809 |  | 4,328
Current assets |  |  |  |  |
Debtors | 5 | 272,458 |  | 311,189 |
Bank and cash balances |  | 688,343 |  | 213,425 |
|  | 960,801 |  | 524,614 |
Creditors: amounts falling due within one year | 6 | (970,666) |  | (655,965) |
Net current liabilities |  |  | (9,865) |  | (131,351)
Net assets/(liabilities) |  |  | 6,944 |  | (127,023)
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 6,844 |  | (127,123)
Equity shareholder's funds /(deficit) |  |  | 6,944 |  | (127,023)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Directors' Report and Statement of Comprehensive Income in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026
M. D. Farrant
Director
The notes on pages 2 to 8 form part of these financial statements. Page 1
FARRANT GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Farrant Group Limited (company number: 13116650), having its registered office at 32 St. James's Street, Fourth Floor, London, SW1A 1HD, is a private limited company incorporated in England and Wales. The company's principal place of business is 8-10 Hill Street, London, W1J 5NG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the year end, the company had net assets of £6,944 (2025: net liabilities £127,023) and made a profit for the year of £133,967 (2025: loss £33,714). The company is reliant on the support of one director, who is the company's sole shareholder. The directors of the company are of the opinion that this support will continue. The company should, therefore, be able to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due for payment. As with any company placing reliance on directors for financial support, the directors acknowledge that there can be no certainty that this support will continue. However, at the date of approval of these financial statements, they have no reason to believe that it will not do so. On this basis, the directors believe that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from the going concern basis being inappropriate.
| 2.3 | Statement of Cash Flow
The company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to provide a Statement of Cash Flows on the grounds that it is a small company. Page 2
FARRANT GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is British Pounds Sterling (GBP) . Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.
| 2.5 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.6 | Interest income
Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
FARRANT GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.8 | Employee Benefits
Short term benefits The cost of short-term employee benefits are recognised as a liability and an expense, unless these costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employees services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Bonus plan The Company operates both discretionary and contractual bonus schemes for its employees. .A liability and corresponding expense are recognised in the Statement of Comprehensive Income where the Company has a present legal or constructive obligation to make such payments as a result of past service provided by employees, and a reliable estimate of the obligation can be made.
| 2.9 | Taxation
Tax is recognised in the Statement of Comprehensive Income. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date. Page 4
FARRANT GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 3 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price.
| 2.14 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company Page 5
FARRANT GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.15 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and other third parties and loans to related parties. Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities, including creditors and loans from group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.16 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.17 | Operating leases: the Company as lessee
Rentals payable under operating leases, including any lease incentives received, are charged to the Statement of Comprehensive Income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.
3. | Employees
| The average monthly number of employees, including directors, during the year was 26 (2025 - 26).
Page 6
FARRANT GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 February 2025 | 59,649
| Additions | 12,651
| Disposals | (28,196)
| Revaluations | (1,851)
| At 31 January 2026 | 42,253
| Depreciation |
| At 1 February 2025 | 55,321
| Charge for the year | 7,409
| Disposals | (26,851)
| On revalued assets | (10,435)
| At 31 January 2026 | 25,444
| Net book value |
| At 31 January 2026 | 16,809
| At 31 January 2025 | 4,328
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 51,194 | 225,691
| Other debtors | 151,938 | 85,498
| Prepayments and accrued income | 69,326 | -
|  | 272,458 | 311,189
Page 7
FARRANT GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 127,296 | 112,846
| Other taxation and social security | 93,109 | 84,959
| Other creditors | 340,899 | 379,157
| Accruals and deferred income | 409,362 | 79,003
|  | 970,666 | 655,965
| Included in other creditors are loans payable to related parties that are interest-free, unsecured, and repayable on demand.
7. | Pension commitments
The Company operated a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £45,389 (2025: £51,510). There were £Nil (2025: £Nil) contributions payable to the fund at the Balance Sheet date.
8. | Commitments under operating leases
| At 31 January 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 239,408 | 388,876
| Later than 1 year and not later than 5 years | - | 239,408
|  | 239,408 | 628,284
9. | Related party transactions
| Included within other creditors are amounts owed to a director of £340,899 (2025: £330,899). Included within sales for the year is £1,950,000 (2025: £2,400,000) relating to transactions with a company under common control. At the year end, a balance due from this related party of £88,998 (2025: £48,258 due to the related party) was included within other debtors and creditors, respectively.
10. | Auditors' information
The auditors' report on the financial statements for the year ended 31 January 2026 was unqualified. The audit report was signed on 30 June 2026 by Robert Bradman BA CA (Senior Statutory Auditor) on behalf of Wilder Coe Ltd. Page 8