ACCOUNTS - Final Accounts preparation

Registered number: 06305660

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	73BIT LIMITED


73BIT LIMITED

COMPANY INFORMATION

Directors	G.V. Shah
	V.C. Shetty
	C. M. Da Costa


Registered number	06305660


Registered office	2nd Floor Origin One
	108 High Street
	Crawley
	RH10 1BD


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


73BIT LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 5


73BIT LIMITED REGISTERED NUMBER:06305660

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		32		44
			32		44
Current assets
Debtors: amounts falling due within one year	5	64,810		139,499
Cash at bank and in hand		834,818		635,297
		899,628		774,796
Creditors: amounts falling due within one year	6	(85,949)		(96,350)
Net current assets			813,679		678,446
Total assets less current liabilities			813,711		678,490

Net assets			813,711		678,490

Capital and reserves
Allotted, called up and fully paid share capital	100	100
Profit and loss account	813,611	678,390
	813,711	678,490

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

Page 1


73BIT LIMITED REGISTERED NUMBER:06305660

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

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 statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G.V. Shah

Director

Date: 17 July 2026

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

Page 2


73BIT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

73Bit Limited is a private Company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the Company information page. There is no principal place of business.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Revenue

Revenue is generated from the provision of benchmarking software services and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

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, on a reducing balance basis.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	20%	Reducing balance
				Equipment	-	33%	Reducing balance

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 profit or loss.

2.4

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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73BIT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

4.	Tangible fixed assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 April 2025	420	7,072	7,492
At 31 March 2026	420	7,072	7,492
Depreciation
At 1 April 2025	406	7,042	7,448
Charge for the year	2	10	12
At 31 March 2026	408	7,052	7,460
Net book value
At 31 March 2026	12	20	32
At 31 March 2025	14	30	44

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73BIT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	46,881	130,646
Prepayments and accrued income	17,929	8,853
	64,810	139,499

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	1,210	2,850
Corporation tax	69,138	69,750
Other taxation and social security	10,143	11,292
Other creditors	13	38
Accruals and deferred income	5,445	12,420
	85,949	96,350

7.	Related party transactions
	Included within other creditors are the following transactions with the directors.

		2026	2025
		£	£

Balance outstanding at start of year	(38)	(338)
Amounts advanced	875	850
Amounts repaid	(850)	(550)
	(13)	(38)

No interest has been charged on this loan. The loan is repayable on demand.

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