ACCOUNTS - Final Accounts preparation

Registered number: 16073222

Company Cards Group Limited

Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 30 June 2026

Company Cards Group Limited

Registered number: 16073222

Balance Sheet

As at 30 June 2026

		2026		2025
Note		£		£

Fixed assets
Investments	4		50,988		50,988
Current assets
Debtors: amounts falling due within one year	5	100		100
		100		100
Creditors: amounts falling due within one year	6	(50,988)		(50,988)
Net current liabilities			(50,888)		(50,888)
Total assets less current liabilities			100		100

Net assets			100		100

Capital and reserves
Called up share capital	100	100
	100	100

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S J Masters

Director

Date: 12 October 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

Company Cards Group Limited

Notes to the Financial Statements

For the Period Ended 30 June 2026

1.	General information

Company Cards Group Limited is a private company limited by shares and incorporated in England. The address of the registered office and its principal place of business is Worsley Brow, Sutton, St Helens, Merseyside, United Kingdom, WA9 3EZ. The company's registered number is 16073222.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Comapnies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable 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.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

Company Cards Group Limited

Notes to the Financial Statements

For the Period Ended 30 June 2026

2.Accounting policies (continued)

2.6

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.

Employees

The average monthly number of employees, including directors, during the period was 2 (2025 -2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 July 2025	50,988
	At 30 June 2026	50,988

Debtors

					2026	2025
					£	£


Other debtors	100	100
	100	100

Page 3

Company Cards Group Limited

Notes to the Financial Statements

For the Period Ended 30 June 2026

5.Debtors (continued)

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	50,988	50,988
	50,988	50,988

Page 4