The Working Knowledge Group Limited

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

Registered number: 04602498

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		15,119		16,243
Investments	6		100		100

			15,220		16,344
CURRENT ASSETS
Stocks	7	65,700		65,700
Debtors	8	60,951		69,840
Cash at bank and in hand		35,042		1,705

		161,693		137,245
Creditors: Amounts Falling Due Within One Year	9	(99,981 )		(86,325 )

NET CURRENT ASSETS (LIABILITIES)			61,712		50,920

TOTAL ASSETS LESS CURRENT LIABILITIES			76,932		67,264

Creditors: Amounts Falling Due After More Than One Year	10		(77,041 )		(99,248 )

NET LIABILITIES			(109 )		(31,984 )

CAPITAL AND RESERVES
Called up share capital	11		131		131
Share premium account			198,092		198,092
Profit and Loss Account			(198,332 )		(230,207 )

SHAREHOLDERS' FUNDS			(109)		(31,984)

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The Working Knowledge Group Limited

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

James Lott

Director

08/09/2026

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

1. General Information

The Working Knowledge Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04602498 . The registered office is 86 Shirehampton Road, Stoke Bishop, Bristol, BS9 2DR.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Reducing balance & 33.3% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 5)

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The Working Knowledge Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 August 2025	117,325

As at 31 July 2026	117,325

Amortisation
As at 1 August 2025	117,324

As at 31 July 2026	117,324

Net Book Value
As at 31 July 2026	1

As at 1 August 2025	1

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 August 2025	52,994
Additions	2,423

As at 31 July 2026	55,417

Depreciation
As at 1 August 2025	36,751
Provided during the period	3,547

As at 31 July 2026	40,298

Net Book Value
As at 31 July 2026	15,119

As at 1 August 2025	16,243

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 August 2025	100

As at 31 July 2026	100

Provision
As at 1 August 2025	-

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	100

As at 1 August 2025	100

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The Working Knowledge Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

7. Stocks

	2026	2025
	£	£
Work in progress	65,700	65,700

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,065	13,536
Other debtors	53,886	56,304

	60,951	69,840

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	57,728	49,155
Bank loans and overdrafts	27,920	25,421
Other creditors	6,313	4,666
Taxation and social security	8,020	7,083

	99,981	86,325

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

	2026	2025
	£	£
Bank loans	63,659	86,706
Other creditors	13,382	12,542

	77,041	99,248

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	131	131

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2026
	£	£	£	£	£
James Lott	51,979	-	(99 )	-	(51,880 )

The above loan will be fuly repaid within 9 months of the Balance sheet date.

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