E-Factor Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

Registered number: 06379942

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		76,348		69,822
Investment Properties	5		7,592,300		7,725,268

			7,668,648		7,795,090
CURRENT ASSETS
Debtors	6	134,446		309,892
Cash at bank and in hand		451,810		131,979

		586,256		441,871
Creditors: Amounts Falling Due Within One Year	7	(374,772 )		(509,232 )

NET CURRENT ASSETS (LIABILITIES)			211,484		(67,361 )

TOTAL ASSETS LESS CURRENT LIABILITIES			7,880,132		7,727,729

Creditors: Amounts Falling Due After More Than One Year	8		(4,919,847 )		(4,840,748 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	12		(29,413 )		(51,262 )

NET ASSETS			2,930,872		2,835,719

RESERVES
Fair value reserve	13		365,704		339,586
Income and Expenditure Account			2,565,168		2,496,133

MEMBERS' FUNDS			2,930,872		2,835,719

Page 1

Page 2

E-Factor Group Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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.

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 Income and Expenditure Account.

On behalf of the board

Mr Mark Webb

Director

2 October 2026

The notes on pages 3 to 8 form part of these financial statements.

1. General Information

E-Factor Group Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 06379942 . The registered office is The Enterprise Village, Prince Albert Gardens, Grimsby, North East Lincolnshire, DN31 3AT.

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.

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. 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	20% Straight line
Fixtures & Fittings	20% Straight line and 10% Reducing balance

2.4. Investment Properties

All investment property values are obtained annually by way of a director's valuation and are also supported with a professional valuation from a Chartered Surveyor. No depreciation is provided for and changes in fair value are recognised in the income and expenditure account.

Page 3

Page 4

E-Factor Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Government Grant

Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.

All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2025: 14)

Page 4

Page 5

E-Factor Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost or Valuation
As at 1 April 2025	321,786	372,574	694,360
Additions	2,129	24,829	26,958

As at 31 March 2026	323,915	397,403	721,318

Depreciation
As at 1 April 2025	305,777	318,761	624,538
Provided during the period	7,147	13,285	20,432

As at 31 March 2026	312,924	332,046	644,970

Net Book Value
As at 31 March 2026	10,991	65,357	76,348

As at 1 April 2025	16,009	53,813	69,822

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	7,725,268
Additions	90,914
Disposals	(200,000 )
Revaluations	(23,882)

As at 31 March 2026	7,592,300

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	50,011	44,513
Other debtors	84,435	265,379

	134,446	309,892

Page 5

Page 6

E-Factor Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	111,506	227,425
Bank loans and overdrafts	65,892	81,612
Other loans	19,905	14,104
Other creditors	144,772	162,308
Taxation and social security	32,697	23,783

	374,772	509,232

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

	2026	2025
	£	£
Bank loans	1,432,108	1,223,300
Other loans	1,263,464	1,125,599
Other creditors	2,224,275	2,491,849

	4,919,847	4,840,748

9. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	2,781,369		2,444,615

10. Loans

An analysis of the maturity of loans is given below:

	2026	2025
	£	£
Amounts falling due within one year or on demand:
Bank loans	65,892	81,612
Other loans	19,905	14,104

	85,797	95,716

Page 6

Page 7

E-Factor Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

	2026	2025
	£	£
Amounts falling due between one and five years:
Bank loans	1,432,108	1,223,300
Other loans	1,263,464	1,125,599

	2,695,572	2,348,899

Amounts Falling Due After More Than Five Years

Included within creditors falling due between one and five years are the following amounts which become due for repayment after more than five years:

	2026	2025
	£	£
Bank loans	1,160,284	896,852
Other loans	1,168,811	1,041,979

	2,329,095	1,938,831

11. Capital Grants

	2026	2025
	£	£
Balance at 1 April 2025	2,521,011	2,723,541
Increase / (Decrease) in the year	(244,985)	(202,530)

Balance at 31 March 2026	2,276,026	2,521,011

12. Deferred Taxation

	2026	2025
	£	£
Other timing differences	29,413	51,262

Page 7

Page 8

E-Factor Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

13. Reserves

	Fair value reserve	Income and Expenditure Account
	£	£
As at 1 April 2025	339,586	2,496,133
Profit for the year and total comprehensive income	-	119,035

Transfer from revaluation reserve	-	(50,000)
Transfer to/from Income & Expenditure Account	26,118	-

As at 31 March 2026	365,704	2,565,168

14. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 8