REGISTERED NUMBER: 01822919 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Fivegate Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Cardwell

A Cardwell

R W Thompson

REGISTERED OFFICE:

11 Institute Street

Bolton

BL1 1PZ

REGISTERED NUMBER:

01822919 (England and Wales)

ACCOUNTANTS:

Haywoods

2nd Floor

11A Institute Street

Bolton

BL1 1PZ

FIXED ASSETS

Tangible assets

4

15,217

20,322

CURRENT ASSETS

Debtors

5

19,614

16,755

Cash at bank and in hand

441,435

515,589

461,049

532,344

CREDITORS

Amounts falling due within one year

6

(267,263

)

(453,343

)

NET CURRENT ASSETS

193,786

79,001

TOTAL ASSETS LESS CURRENT LIABILITIES

209,003

99,323

CREDITORS

Amounts falling due after more than one year

7

(77,000

)

(77,000

)

PROVISIONS FOR LIABILITIES

(3,662

)

(4,962

)

NET ASSETS

128,341

17,361

CAPITAL AND RESERVES

Called up share capital

1,108

1,108

Retained earnings

127,233

16,253

128,341

17,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

A Cardwell - Director

1.	STATUTORY INFORMATION

Fivegate Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost, 20% on cost and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year end and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2025

109,112

156,625

265,737

Additions

-

1,541

1,541

At 31 May 2026

109,112

158,166

267,278

DEPRECIATION

At 1 June 2025

109,112

136,303

245,415

Charge for year

-

6,646

6,646

At 31 May 2026

109,112

142,949

252,061

NET BOOK VALUE

At 31 May 2026

-

15,217

15,217

At 31 May 2025

-

20,322

20,322

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

19,614

16,755

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

12,275

10,876

Taxation and social security

118,049

122,171

Other creditors

136,939

320,296

267,263

453,343

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

77,000

77,000