LAWTON COMMUNICATIONS GROUP LIMITED

Company Registration Number:
09475580 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

LAWTON COMMUNICATIONS GROUP LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

LAWTON COMMUNICATIONS GROUP LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 74,403 134,115
Investments: 4 261,159 272,408
Total fixed assets: 335,562 406,523
Current assets
Debtors: 5 1,257,664 2,627,413
Cash at bank and in hand: 163,495 280,899
Total current assets: 1,421,159 2,908,312
Creditors: amounts falling due within one year: 6 (1,689,064) (3,035,525)
Net current assets (liabilities): (267,905) (127,213)
Total assets less current liabilities: 67,657 279,310
Creditors: amounts falling due after more than one year: 7 0 (74,880)
Provision for liabilities: 0 (41,349)
Total net assets (liabilities): 67,657 163,081
Capital and reserves
Called up share capital: 7,600 7,600
Profit and loss account: 60,057 155,481
Shareholders funds: 67,657 163,081

The notes form part of these financial statements

LAWTON COMMUNICATIONS GROUP LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 August 2026
and signed on behalf of the board by:

Name: Nicholas Lawton
Status: Director

The notes form part of these financial statements

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Turnover from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to property - Straight line over 12 years Plant and machinery - Straight line over 4 years Fixtures and fittings - Straight line over 3 years Motor vehicles - Straight line over 4 years Computer equipment - Straight line over 3 years Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within 'administrative expenses' in the statement of income and retained earnings. At each reporting date the group assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use.

Other accounting policies

Fixed asset investments: Investments in subsidiaries held on the company's balance sheet are measured at cost less accumulated impairment. 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. Financial instruments: The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from bank and other third parties, loan's to related parties and investments in ordinary shares. Short term debtors and creditors are measured at the transaction price. Other financial instruments, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Statement of Comprehensive Income, 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 period end and that are expected to apply to the reversal of the timing difference. 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. Foreign currencies: Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period. Pension costs and other post-retirement benefits: The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 10 12

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 453,472
Additions 9,880
Disposals (1,103)
At 31 December 2025 462,249
Depreciation
At 01 January 2025 319,357
Charge for year 69,469
On disposals (980)
At 31 December 2025 387,846
Net book value
At 31 December 2025 74,403
At 31 December 2024 134,115

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Fixed investments

At the balance sheet date, Fixed Asset Investments totalled £261,159 (2024: £272,408) The group or the company's investments at the Balance Sheet date in the share capital of companies include the following: Subsidiaries Dragonfish Consulting Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Strategy consultancy Class of shares: Ordinary Holding %: 76.00% Dragonfish Consulting Limited has claimed exemption from audit under S479A of the Companies Act 2006 FBF Global Pty Limited: Registered office: Suite 25, Bay 5-7 North, 2 Locomotive Street, Sydney, NSW 2015, Australia Nature of business: Marketing consultancy Class of shares: Ordinary Holding %: 100.00% Firm Advice Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Dormant Class of shares: Ordinary Holding %: 100.00% Five by Five Digital Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Dormant Class of shares: Ordinary Holding %: 100.00% Five by Five Digital LLC: Registered office: 3145 S. Sepulveda Blvd., Los Angeles, CA 90034, USA Nature of business: Marketing consultancy Class of shares: Ordinary Holding %: 100.00% Five by Five Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Marketing consultancy Class of shares: Ordinary Holding %: 100.00% Five by Five Limited has claimed exemption from audit under S479A of the Companies Act 2006 Lawton Communications Group Inc.: Registered office: 3145 S. Sepulveda Blvd., Los Angeles, CA 90034, USA Nature of business: Dormant Class of shares: Ordinary Holding %: 100.00% Lawton Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Dormant Class of shares: Ordinary Holding %: 100.00% Project Tellus Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Strategy consultancy Class of shares: Ordinary Holding %: 75.00% Project Tellus Limited has claimed exemption from audit under S479A of the Companies Act 2006. Concio Group Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Strategy consultancy Class of shares: Ordinary Holding %: 60.00% Concio Group Limited has claimed exemption from audit under S479A of the Companies Act 2006. The Stile Agency Limited: Registered office: 24-28 Bloomsbury Way, London, WC1A 2SN Nature of business: Marketing consultancy Class of shares: Ordinary Holding %: 75.00% The Stile Agency Limited has claimed exemption from audit under S479A of the Companies Act 2006. On 31 December 2025, Lawton Communications Group Limited acquired a further 24% of the share capital of The Stile Agency Limited. This takes their total shareholding to 75%.

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Debtors

Debtors is broken down as follows: Amounts owed by group undertakings at the balance sheet date: £1,012,736 (2024: £2,362,034) Other debtors at the balance sheet date: £25,056 (2024: £22,541) Tax at the balance sheet date: £13,289 (2024: £Nil) Prepayments and accrued income at the balance sheet date: £206,582 (2024: £242,838)

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Creditors: amounts falling due within one year note

Creditors: amounts falling due within one year is broken down as follows: Trade creditors at the balance sheet date: £64,528 (2024: £13,429) Amounts owed to group undertakings at the balance sheet date: £1,385,097 (2024: £2,617,724) Social security and other taxes at the balance sheet date: £11,980 (2024: £17,239) Other creditors at the balance sheet date: £63,631 (2024: £90,000) Directors' loan accounts at the balance sheet date: £90,802 (2024: £175,000) Accruals and deferred income at the balance sheet date: £73,026 (2024: £122,133)

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Creditors: amounts falling due after more than one year note

Other creditors at the balance sheet date: £Nil (2024: £74,880)

LAWTON COMMUNICATIONS GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

8. Related party transactions

In accordance with FRS 102 33.1A, transactions with members of the group are not disclosed where the counterparty is a wholly owned subsidiary of the ultimate parent company. At the balance sheet date, £Nil (2024: £2,618,976) is owed to Dragonfish Consulting Limited, a fellow group company. Income of £396,000 (2024: £458,515) was received in the year. At the balance sheet date, £Nil (2024: £143,121) is owed by Project Tellus Limited, a fellow group company. At the balance sheet date, £207,739 (2024: £273,767) is owed by Concio Group Limited, a fellow group company. Income of £68,000 (2024: £Nil) was received in the year. At the balance sheet date, £Nil (2024: £145,715) is owed to The Stile Agency Limited, a fellow group company. During the year income of £251,320 (2024: £35,000) was received from The Stile Agency Limited. At the start of the period, the company owed £150,000 to N M Lawton, a director of the company, in respect of a loan provided in a prior period. During the year, the company made repayments totaling £65,000 to the director. As at 31 December 2025, the balance remaining due to N M Lawton was £85,000 (2024: £150,000). The loan is interest-free, unsecured, and repayable on demand. At the start of the period, the company owed £25,000 to M J Lawton, a director of the company, in respect of a loan provided in a prior period. During the year, the company made repayments totaling £19,198 to the director. As at 31 December 2025, the balance remaining due to M J Lawton was £5,802 (2024: £25,000). The loan is interest-free, unsecured, and repayable on demand.