79DESIGN LIMITED


Director	LEWIS, Simon


Registered Address	Unit 11 Broadgate House
	Westlode Street
	Spalding
	PE11 2AF


Place of Business	3 Shackleton Close
	Spalding
	PE11 2FD


Registered Number	07007090 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,314		1,643
			1,314		1,643
Current assets
Debtors		12,028		8,422
Cash at bank and on hand		438,172		365,395
		450,200		373,817
Creditors amounts falling due within one year	4	(44,085)		(24,024)
Net current assets (liabilities)			406,115		349,793
Total assets less current liabilities			407,429		351,436
Net assets			407,429		351,436
Capital and reserves
Called up share capital			500		500
Profit and loss account			406,929		350,936
Shareholders' funds			407,429		351,436

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 October 2026, and are signed on its behalf by:

LEWIS, Simon
Director
Registered Company No. 07007090

79DESIGN LIMITED

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 July 25	10,751	10,751
At 30 June 26	10,751	10,751
Depreciation and impairment
At 01 July 25	9,108	9,108
Charge for year	329	329
At 30 June 26	9,437	9,437
Net book value
At 30 June 26	1,314	1,314
At 30 June 25	1,643	1,643

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	240	359
Bank borrowings and overdrafts	180	-
Taxation and social security	20,267	20,428
Other creditors	23,398	3,237
Total	44,085	24,024


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.