REGISTERED NUMBER: SC460948 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

FIVESEVENTWO DESIGN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Roberts

Mrs K Roberts

SECRETARY:

REGISTERED OFFICE:

6 Wellington Gardens

Cove

Aberdeen

AB12 3TQ

REGISTERED NUMBER:

SC460948 (Scotland)

ACCOUNTANTS:

A J Croll & Company

19 Bon Accord Crescent

Aberdeen

Aberdeenshire

AB11 6DE

FIXED ASSETS

Tangible assets

4

3,700

10,260

CURRENT ASSETS

Debtors

5

-

2,160

Cash at bank

928

5,633

928

7,793

CREDITORS

Amounts falling due within one year

6

24,296

35,695

NET CURRENT LIABILITIES

(23,368

)

(27,902

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(19,668

)

(17,642

)

CREDITORS

Amounts falling due after more than one year

7

-

(4,682

)

PROVISIONS FOR LIABILITIES

(703

)

(1,949

)

NET LIABILITIES

(20,371

)

(24,273

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(20,373

)

(24,275

)

SHAREHOLDERS' FUNDS

(20,371

)

(24,273

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 6 July 2026 and were signed on its behalf by:

M Roberts - Director

1.	STATUTORY INFORMATION

FIVESEVENTWO DESIGN LTD is a private company, limited by shares , registered in Scotland. 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.

These accounts are prepared on a going concern basis because of the continuing financial support provided by the directors.

At the time of approving the financial statements the directors has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

1,602

2,740

32,990

5,223

42,555

Additions

2,921

212

-

-

3,133

At 31 March 2026

4,523

2,952

32,990

5,223

45,688

DEPRECIATION

At 1 April 2025

1,602

1,861

24,743

4,089

32,295

Charge for year

584

397

8,247

465

9,693

At 31 March 2026

2,186

2,258

32,990

4,554

41,988

NET BOOK VALUE

At 31 March 2026

2,337

694

-

669

3,700

At 31 March 2025

-

879

8,247

1,134

10,260

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

-

2,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

3,416

5,962

Taxation and social security

15,478

16,133

Other creditors

5,402

13,600

24,296

35,695

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

4,682

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

M Roberts

Balance outstanding at start of year

(11,840

)

(7,267

)

Amounts advanced

15,038

(4,573

)

Amounts repaid

(6,840

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,642

)

(11,840

)