REGISTERED NUMBER: 12450340 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

EQUIFYVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Feroze

U L Hamilton

J C Feroze

J D Feroze

M N Feroze

REGISTERED OFFICE:

4 Mickleton Drive

Evington

Leicester

Leicestershire

LE5 6GD

REGISTERED NUMBER:

12450340 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

FIXED ASSETS

Intangible assets

4

4,720

9,440

Tangible assets

5

917

-

5,637

9,440

CURRENT ASSETS

Debtors

6

3,294,692

2,890,867

Cash at bank and in hand

205,053

428,944

3,499,745

3,319,811

CREDITORS

Amounts falling due within one year

7

239,157

65,490

NET CURRENT ASSETS

3,260,588

3,254,321

TOTAL ASSETS LESS CURRENT LIABILITIES

3,266,225

3,263,761

CAPITAL AND RESERVES

Called up share capital

2,310,100

2,310,100

Retained earnings

956,125

953,661

SHAREHOLDERS' FUNDS

3,266,225

3,263,761

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th October 2026 and were signed on its behalf by:

J C Feroze - Director

1.	STATUTORY INFORMATION

Equifyve Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Investments in subsidiaries

Investments are recognised at cost less impairment.

Financial instruments

The company is party to basic financial instruments such as cash, trade debtors and creditors. Instruments such as trade debtors and creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year are measured at amortised cost using their effective interest rate.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

23,600

AMORTISATION

At 1st February 2025

14,160

Charge for year

4,720

At 31st January 2026

18,880

NET BOOK VALUE

At 31st January 2026

4,720

At 31st January 2025

9,440

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,146

At 31st January 2026

1,146

DEPRECIATION

Charge for year

229

At 31st January 2026

229

NET BOOK VALUE

At 31st January 2026

917

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Customer loans

3,273,259

2,809,970

Other debtors

21,433

80,897

3,294,692

2,890,867

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

155,000

-

Taxation and social security

72,308

59,128

Other creditors

11,849

6,362

239,157

65,490