Micro-entity Accounts - 77DEGREES LTD

77DEGREES LTD Registered Number 11769184

Micro-entity Balance Sheet as at 31 January 2026

	2026	2025
	£	£
Called up share capital not paid	-	-
Fixed Assets	5,219	1,000
Current Assets	7,736	117
Prepayments and accrued income	-	-
Creditors: amounts falling due within one year	(3,861)	(9,591)
Net current assets (liabilities)	3,875	(9,474)
Total assets less current liabilities	9,094	(8,474)
Creditors: amounts falling due after more than one year	(331)	(922)
Provisions for liabilities	0	0
Accruals and deferred income	0	0
Total net assets (liabilities)	8,763	(9,396)
Capital and reserves	8,763	(9,396)

For the year ending 31 January 2026 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 1 November 2026

And signed on their behalf by:
Titus Grey, Director

Footnotes:

Advances and credits
Advances to the director: During the year the company paid personal costs of 7,792 pounds on behalf of the director. After setting off amounts the company owed the director, the director owed the company 7,242 pounds at 31 January 2026 (2025: the company owed the director 9,000 pounds). The balance is unsecured, interest-free and repayable on demand. 1,649 pounds was repaid after the year end and the remaining balance was cleared by a dividend on 1 November 2026.

77DEGREES LTD Registered Number 11769184

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees

	2026	2025
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Tangible assets depreciation policy
Tangible fixed assets (computer, camera and office equipment) are depreciated at 33 percent of cost per year on a straight-line basis.

Other accounting policies
Prior year restatement: the 2025 comparative figures have been restated to include a Bounce Back Loan of 1,513 pounds and loans from the director of 9,000 pounds that were omitted from the accounts previously filed. This reduces 2025 net assets from 1,117 pounds to net liabilities of 9,396 pounds.