C7th Limited

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

Registered number: 06724665

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		100		100

			100		100
CURRENT ASSETS
Cash at bank and in hand		63		23

		63		23
Creditors: Amounts Falling Due Within One Year	5	(63 )		(23 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100		100

NET ASSETS			100		100

CAPITAL AND RESERVES
Called up share capital	6		100		100

SHAREHOLDERS' FUNDS			100		100

For the year ending 30 June 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 Profit and Loss Account.

On behalf of the board

Mr N J Campling

Director

15 October 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

C7th Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06724665 . The registered office is 27 Westhawe, Bretton, Peterborough, PE3 8BA.

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. Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” and Section 12 “Other Financial Instruments Issues” of FRS 102 in full.

Basic financial assets, including trade and other debtors, cash and bank balances, and investments in ordinary shares that are not publicly traded, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Such assets are subsequently carried at amortised cost using the effective interest method, less impairment where applicable.

Basic financial liabilities, including trade and other creditors, bank loans, director loans, and amounts owed to group undertakings, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

Debt instruments are subsequently measured at amortised cost using the effective interest method.

Financial assets are derecognised when the contractual rights to the cash flows expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

Impairment losses are recognised where there is objective evidence that a financial asset is impaired.

2.5. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method

2.9. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

Page 2

Page 3

C7th Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Investments

	Subsidiaries
	£
Cost
As at 1 July 2025	100

As at 30 June 2026	100

Provision
As at 1 July 2025	-

As at 30 June 2026	-

Net Book Value
As at 30 June 2026	100

As at 1 July 2025	100

G7th Limited and G7th USA LLC are wholly owned subsidiaries of C7th Limited.

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	63	23

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 3