In the current year, the amendments to FRS 105 arising from the Periodic Review 2024 were applied by the company for the first time. These amendments primarily affect the recognition of revenue.

A single comprehensive model for revenue recognition (corresponding to that applied in FRS 102) is introduced for all contracts with customers, based on identifying the goods or services promised to the customer and the amount of consideration to which the company will be entitled in exchange. This change in revenue recognition is applied only to contracts beginning after the date of first application of the Periodic Review 2024 (ie, from the beginning of the current accounting period), and therefore there is no effect on the valuation of contracts in progress at that date.

The average number of persons, including directors, employed by the company during the year was as follows:

Five Investment Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 6 Brindley Place, Birmingham, B1 2JB.

For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true