Seventy7 Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10094686

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		155,382		155,382

			155,382		155,382
CURRENT ASSETS
Debtors	5	305,236		389,276
Cash at bank and in hand		6,799		5,261

		312,035		394,537
Creditors: Amounts Falling Due Within One Year	6	(109,226 )		(153,732 )

NET CURRENT ASSETS (LIABILITIES)			202,809		240,805

TOTAL ASSETS LESS CURRENT LIABILITIES			358,191		396,187

Creditors: Amounts Falling Due After More Than One Year	7		-		(46,661 )

NET ASSETS			358,191		349,526

CAPITAL AND RESERVES
Called up share capital	8		119,301		119,301
Profit and Loss Account			238,890		230,225

SHAREHOLDERS' FUNDS			358,191		349,526

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Seventy7 Group Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year 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.

On behalf of the board

Ms Jayne Riley

Director

08/07/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Seventy7 Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10094686 . The registered office is St Thomas's Parish Rooms Niven Street, Ardwick, Manchester, M12 6PQ.

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

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its accounts.

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. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Seventy7 Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Preparation of consolidated financial statements

The financial statements contain information about Seventy7 Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

2.8. Investments in subsidiaries

Investments in subsidiary undertakings are held at cost less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 December 2024	155,382

As at 30 November 2025	155,382

Provision
As at 1 December 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	155,382

As at 1 December 2024	155,382

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	261,288	379,393
Other debtors	43,948	9,883

	305,236	389,276

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Seventy7 Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	20,351	9,709
Bank loans and overdrafts	46,657	80,000
Other creditors	19,864	37,516
Taxation and social security	22,354	26,507

	109,226	153,732

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	46,661

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	119,301	119,301

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