REGISTERED NUMBER: 09400986 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

205 Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Andrew Gerard Edmondson

Mr Mark Andrew Prowse

REGISTERED OFFICE:

Office B, Unit 15

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

REGISTERED NUMBER:

09400986 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

3,104

3,880

CURRENT ASSETS

Debtors

5

48,260

20,719

Cash at bank

8,088

-

56,348

20,719

CREDITORS

Amounts falling due within one year

6

168,861

111,429

NET CURRENT LIABILITIES

(112,513

)

(90,710

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(109,409

)

(86,830

)

PROVISIONS FOR LIABILITIES

8

590

737

NET LIABILITIES

(109,999

)

(87,567

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

(110,000

)

(87,568

)

SHAREHOLDERS' FUNDS

(109,999

)

(87,567

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2026 and were signed on its behalf by:

Mr Andrew Gerard Edmondson - Director

Mr Mark Andrew Prowse - Director

1.	STATUTORY INFORMATION

205 Group Ltd 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

12,275

DEPRECIATION

At 1 September 2024

8,395

Charge for year

776

At 31 August 2025

9,171

NET BOOK VALUE

At 31 August 2025

3,104

At 31 August 2024

3,880

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

48,260

20,719

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 7)

5,980

21,755

Tax

9,414

8,553

Social security and other taxes

7,100

2,133

VAT

143,604

60,388

Other creditors

-

7,109

Directors' current accounts

1,114

9,991

Accrued expenses

1,649

1,500

168,861

111,429

7.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

51

Bank loans

5,980

21,704

5,980

21,755

8.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

590

737

Deferred

tax

£

Balance at 1 September 2024

737

Provided during year

(147

)

Balance at 31 August 2025

590

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

0.01

1

1

10.

RESERVES

Retained

earnings

£

At 1 September 2024

(87,568

)

Deficit for the year

(22,432

)

At 31 August 2025

(110,000

)