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Registered Number: 12262604
England and Wales
Unaudited Financial Statements
for the year ended 31 December 2025
for
MODELLING GROUP LTD

Modelling Group Ltd Contents Page For the year ended 31 December 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Modelling Group Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 9,245 |  | 9,687
|  | 9,245 |  | 9,687
Current assets |  |  |
Debtors | 4 | 73,098 |  | 49,279
Cash at bank and in hand |  | 52,688 |  | 60,789
|  | 125,786 |  | 110,068
Creditors: amount falling due within one year | 5 | (94,620) |  | (87,819)
Net current assets |  | 31,166 |  | 22,249
Total assets less current liabilities |  | 40,411 |  | 31,936
Creditors: amount falling due after more than one year | 6 | (11,000) |  | (27,799)
Net assets |  | 29,411 |  | 4,137
Capital and reserves |  |  |
Called up share capital | 7 | 100 |  | 100
Profit and loss account |  | 29,311 |  | 4,037
Shareholders' funds |  | 29,411 |  | 4,137
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 05 August 2026 and were signed on its behalf by:
------------------------------- L Best Director
1

Modelling Group Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Modelling Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12262604, registration address Crosby Court, 28 George Street, Birmingham, West Midlands, B3 1QG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: The Company has transferred the significant risks and rewards of ownership to the buyer The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; The amount of revenue can be measured reliably; It is probable that the Company will receive the consideration due under the transaction; and The costs incurred or to be incurred in respect of the transaction can be measured reliably. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Debtors and creditors receivable/ payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses. Cash and cash equivalents Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 232 |  | 19,766 |  | 19,998
Additions | - |  | 3,311 |  | 3,311
Disposals | - |  | - |  | -
At 31 December 2025 | 232 |  | 23,077 |  | 23,309
Depreciation
At 01 January 2025 | 44 |  | 10,267 |  | 10,311
Charge for year | 47 |  | 3,706 |  | 3,753
On disposals | - |  | - |  | -
At 31 December 2025 | 91 |  | 13,973 |  | 14,064
Net book values
Closing balance as at 31 December 2025 | 141 |  | 9,104 |  | 9,245
Opening balance as at 01 January 2025 | 188 |  | 9,499 |  | 9,687
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 69,648 |  | 33,428
Other Debtors | 3,450 |  | 15,851
| 73,098 |  | 49,279
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,448 |  | 996
Bank Loans & Overdrafts | 16,699 |  | 17,838
Taxation and Social Security | 68,201 |  | 53,789
Other Creditors | 8,272 |  | 15,196
| 94,620 |  | 87,819
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 11,000 |  | 27,699
Other Creditors | 0 |  | 100
| 11,000 |  | 27,799
7. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
55 Class A shares of £1.00 each | 55 |  | 55
5 Class B shares of £1.00 each | 5 |  | 5
10 Class C shares of £1.00 each | 10 |  | 10
10 Class D shares of £1.00 each | 10 |  | 10
10 Class E shares of £1.00 each | 10 |  | 10
10 Class F shares of £1.00 each | 10 |  | 10
| 100 |  | 100
2