670 Grams Ltd - Accounts

670 Grams Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	129,501	97,513
		129,501	97,513
Current assets
Stocks	4	2,550	1,250
Debtors	5	15,027	2,871
Cash at bank and in hand		34,432	44,692
		52,009	48,813
Creditors: amount falling due within one year	6	(125,420)	(103,562)
Net current assets		(73,411)	(54,749)

Total assets less current liabilities		56,090	42,764
Creditors: amount falling due after more than one year	7	(21,827)	(20,662)
Net assets		34,263	22,102

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		34,262	22,101
Shareholders' funds		34,263	22,102

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 30 October 2026 and were signed by:

-------------------------------
K Treadwell
Director

670 Grams Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

670 Grams Ltd is a private company, limited by shares, registered in England and Wales, registration number 12424257, registration address C/O Breslins, Assay Studios, 141 Newhall Street, Birmingham, B3 1SF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Fixtures and Fittings	10% Reducing Balance
Computer Equipment	33% Straight Line
Improvements to property	10% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 7 (2025 : 9).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Improvements to property	Total
	£	£	£	£	£	£
At 01 February 2025	46,087	6,000	22,168	3,039	62,394	139,688
Additions	937	-	34,144	942	14,685	50,708
Disposals	-	-	-	-	-	-
At 31 January 2026	47,024	6,000	56,312	3,981	77,079	190,396
Depreciation
At 01 February 2025	19,269	-	6,862	3,039	13,005	42,175
Charge for year	9,209	-	3,035	114	6,362	18,720
On disposals	-	-	-	-	-	-
At 31 January 2026	28,478	-	9,897	3,153	19,367	60,895
Net book values
Closing balance as at 31 January 2026	18,546	6,000	46,415	828	57,712	129,501
Opening balance as at 01 February 2025	26,818	6,000	15,306	-	49,389	97,513

Stocks

	2026 £		2025 £
Stocks	2,550		1,250
	2,550		1,250

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	7,658	0
Other Debtors	3,732	127
	11,390	127

Debtors: amounts falling due after one year

	2026 £		2025 £
Other Debtors	3,637		2,744
	3,637		2,744

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	53,038	23,416
Taxation and Social Security	48,065	66,485
Other Creditors	24,317	13,661
	125,420	103,562

Creditors: amount falling due after more than one year

	2026 £		2025 £
Other Creditors	21,827		20,662
	21,827		20,662

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary share of £1.00 each	1		1
	1		1