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Registered number: 08947614
T. Holbrook & Co Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Finerva
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 08947614
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,780 -
Tangible Assets 5 11,253 3,801
16,033 3,801
CURRENT ASSETS
Stocks 6 758,871 476,199
Debtors 7 93,208 104,342
Cash at bank and in hand 156,559 735,720
1,008,638 1,316,261
Creditors: Amounts Falling Due Within One Year 8 (598,819 ) (578,359 )
NET CURRENT ASSETS (LIABILITIES) 409,819 737,902
TOTAL ASSETS LESS CURRENT LIABILITIES 425,852 741,703
Creditors: Amounts Falling Due After More Than One Year 9 (2,359 ) -
NET ASSETS 423,493 741,703
CAPITAL AND RESERVES
Called up share capital 11 557 557
Share premium account 2,067,141 2,067,141
Share options reserves 558,927 47,623
Profit and Loss Account (2,203,132 ) (1,373,618 )
SHAREHOLDERS' FUNDS 423,493 741,703
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Page 2
For the year ending 30 June 2023 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.
The financial statements were approved by the board of directors on 31 January 2024 and were signed on its behalf by:
Mr Timothy Soar
Director
31 January 2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
T. Holbrook & Co Ltd is a private company,  limited by shares, incorporated in England & Wales, registered number 08947614 . The registered office is 107 Clifton Street, London, EC2A 4LG.
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. Going Concern Disclosure
The company’s financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company’s needs. In assessing going concern, the directors have a reasonable expectation that the company will continue as a going concern and is able to meet all of its obligations as they fall due for a minimum of 12 months from the date of approval of these financial statements.
2.3. Turnover
Revenue is recognised to the extent there is probable economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of the ownership of the goods have passed to the buyer, usually on delivery of the goods and the costs incurred or to be incurred in respect of the transaction be measured reliably.
2.4. Research and Development
Expenditure on research and development is written off in the year it is incurred.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are trademarks. They are amortised to the profit and loss account over its estimated economic life of 10 years on a straight line basis once the trademark application has been approved.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.  Depreciation  is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 4 years on a straight line basis
Fixtures & Fittings 3 years on a straight line basis
Computer Equipment 3 years on a straight line basis
The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Repairs and maintenance costs are charged to profit or loss during the period in which they are incurred.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined, which is the higher of its fair value less costs to sell and its value in use. Any impairment loss is recognised immediately as an expense within the profit or loss.

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2.7. Leasing and Hire Purchase Contracts
Leases in which the company assumes substantially all the risks and rewards of ownership of the leased asset are classified as finance leases. All other leases are classified as operating leases.

Leased assets acquired by way of finance lease are stated on initial recognition at an amount equal to the lower of their fair value and the present value of the minimum lease payments at inception of the lease, including any incremental costs directly attributable to negotiating and arranging the lease. At initial recognition a finance lease liability is recognised equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments, calculated using the interest rate implicit in the lease.

Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding liability using the rate implicit in the lease. The finance charge is allocated to each period during the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. Contingent rents are charged as expenses in the periods in which they are incurred.

Payments (excluding costs for services and insurance) made under operating leases are recognised in the profit and loss account on a straight-line basis over the term of the lease unless the payments to the lessor are structured to increase in line with expected general inflation; in which case the payments related to the structured increases are recognised as incurred. Lease incentives received are recognised in profit and loss over the term of the lease an an integral part of the total lease expenses.

2.8. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.9. Financial Instruments
Trade and other debtors / creditors
Trade and other debtors are recognised initially at transaction prices less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument.
Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised within profit or loss.
For financial assets that are measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset’s carrying amount and the best estimate of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.
2.10. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.   Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.11. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.12. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions in a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss in the periods during which services are rendered by employees.
2.13. Share Based Payments
The grant date fair value of share-based payments awards granted to employees is recognised as an employee expense, with a corresponding increase in equity, over the period in which the employees become unconditionally entitled to the awards. The fair value of the awards granted is measured using an option valuation model, taking in to account the terms and conditions upon which the awards were granted. The amount recognised as an expense is adjusted to reflect the actual number of awards for which the related service and non-market vesting conditions are expected to be met, such that the amount ultimately recognised as an expense is based on the number of awards that do not meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions, the grant date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes.
3. Average Number of Employees
Average number of employees during the year was 10 (2022: 7)
10 7
4. Intangible Assets
Trademarks
£
Cost
As at 1 July 2022 -
Additions 4,780
As at 30 June 2023 4,780
Net Book Value
As at 30 June 2023 4,780
As at 1 July 2022 -
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 21,635 4,858 10,934 37,427
Additions - 3,946 10,097 14,043
Disposals - - (4,784 ) (4,784 )
As at 30 June 2023 21,635 8,804 16,247 46,686
Depreciation
As at 1 July 2022 21,635 2,434 9,557 33,626
Provided during the period - 1,838 2,460 4,298
Disposals - - (2,491 ) (2,491 )
As at 30 June 2023 21,635 4,272 9,526 35,433
Net Book Value
As at 30 June 2023 - 4,532 6,721 11,253
As at 1 July 2022 - 2,424 1,377 3,801
6. Stocks
2023 2022
£ £
Stock 758,871 476,199
758,871 476,199
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 39,234 79,165
Other debtors 53,974 25,177
93,208 104,342
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,985 -
Trade creditors 225,346 291,106
Bank loans and overdrafts 85,000 -
Other creditors 147,544 149,923
Taxation and social security 137,944 137,330
598,819 578,359
Included in other creditors are outstanding pension contributions of £2,288 (2022: £1,621)
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,359 -
2,359 -
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,303 -
Later than one year and not later than five years 2,597 -
5,900 -
Less: Finance charges allocated to future periods 556 -
5,344 -
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 557 557
12. Contingent Liabilities
In October 2023 HM Revenue and Customs amended the 30 June 2022 tax return to remove the research and development claim. As permitted in this circumstance the company appealed the decision to HM Revenue and Customs in November 2023 with additional supporting information for the claim. Although the company believes that the claim meets the relevant legislation and guidance,  there is the potential, as with all claims, that HM Revenue and Customs will not accept the claim and request repayment of £52k of the R&D tax refund already received during the year ended 30 June 2023. 
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 88,400 6,013
Later than one year and not later than five years 58,933 -
147,333 6,013
14. Related Party Transactions
Included within Other creditors are monies owed to a director amounting to £129,401 (2022: £123,829). The loan is repayable upon demand and interest is charged at a rate of 4.5% per annum.
15. Share Based Payment
The company operates an equity based share option scheme to certain employees which provides additional remuneration for those employees who are key to the company. The options are granted under an approved EMI option plan, with the exercise price agreed by The Board. The options expire ten years after the date of the grant. Employees are not entitled to dividends until the shares are exercised. 
A reconciliation of share option movements during the year ended 30 June 2023 is shown below:
Number of options - weighted average exercise price
Outstanding as at 1 July 2022:40,530 - £62,011
...CONTINUED
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Granted during the year: 61,015 - £265,415
Forfeited during the year: nil - £nil
Exercised during the year: nil - £nil
Outstanding as at 30 June 2023: 101,545 - £327,426
The company is unable to directly measure the fair value of the share options. Instead the fair value of the share options granted during the year is determined using the Black-Scholes model. The model is internationally recognised as being appropriate to value share option schemes similar to that of the company.
Equity settled schemes - charges arising: £511,305
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