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Company No: 13871593 (England and Wales)

# EB HOUSEHOLD (UK) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

EB HOUSEHOLD (UK) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

EB HOUSEHOLD (UK) LIMITED

## COMPANY INFORMATION

For the financial year ended 31 January 2025
EB HOUSEHOLD (UK) LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 January 2025

DIRECTORS | Access Industries Management LLC
| Suzette Del Giudice

REGISTERED OFFICE | 6th Floor Marble Arch House
| 66 Seymour Street
| London
| W1H 5BT
| United Kingdom

COMPANY NUMBER | 13871593 (England and Wales)

ACCOUNTANT | S&W Partners LLP
| 45 Gresham Street
| London
| EC2V 7BG

EB HOUSEHOLD (UK) LIMITED

## BALANCE SHEET

As at 31 January 2025
EB HOUSEHOLD (UK) LIMITED

## BALANCE SHEET (continued)

As at 31 January 2025

| Note | 2025 |  | 2024
|  | £ |  | £
|  |  |  | Restated - note 2
Current assets |  |  |  |
Debtors | 4 | 24,745 |  | 73,814
Cash at bank and in hand | 5 | 60,498 |  | 62,457
|  | 85,243 |  | 136,271
Creditors: amounts falling due within one year | 6 | ( 17,850) |  | 0
Net current assets |  | 67,393 |  | 136,271
Total assets less current liabilities |  | 67,393 |  | 136,271
Net assets |  | 67,393 |  | 136,271
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1 |  | 1
Capital contribution reserve |  | 0 |  | 350,000
Profit and loss account |  | 67,392 |  | ( 213,730 )
Total shareholder's funds |  | 67,393 |  | 136,271

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of EB Household (UK) Limited (registered number: 13871593) were approved and authorised for issue by the Board of Directors on 29 August 2025. They were signed on its behalf by:

Suzette Del Giudice Director |

EB HOUSEHOLD (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
EB HOUSEHOLD (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

EB Household (UK) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 6th Floor Marble Arch House, 66 Seymour Street, London, W1H 5BT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of EB Household (UK) Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.
The Company continues to rely entirely on EB Household LLC, its parent company, for financial support. In order to support the going concern assumption, the directors have obtained a parent company letter of financial support which confirms the parent company's intention to continue to support the Company and provide financial and operational support if required.
Whilst currently there is no indication that assistance from the parent company would be withdrawn, in practical terms the Company cannot obligate the parent company to continue to
provide this support should the parent company so desire to remove it.
The directors have carefully reviewed the future prospects of the parent company and its future cash flows. Having assessed this the directors have a reasonable expectation that the parent company and group has adequate resources to continue in operational existence for the foreseeable future being at least the next 12 months from the date of signing of these financial statements. The directors view that the Company is a going concern and that these financial statements are therefore correctly prepared on the going concern basis.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Prior year adjustment

Prior year figures have been restated in these financial statements to correctly reflect the company's revenue recognition policy. As part of this restatement chnages were made to the presentation and disclousres in the finanical statements to accurately reflect this.
The impact of this restatement on the prior period has been to:

|  | As previously reported |  | Adjustment |  | As restated
Year ended 31 January 2024 |  | £ |  | £ |  | £
Increase turnover |  | 0 |  | 823,813 |  | 823,813
Increase current debtors |  | 1 |  | 73,813 |  | 73,814
Decrease capital contributions |  | 1,100,000 |  | (750,000) |  | 350,000

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 8 |  | 8

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Parent undertakings | 24,744 |  | 73,813
Other debtors | 1 |  | 1
| 24,745 |  | 73,814

Amount owed by parent undertakings are payable on demand and attract no interest.

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 60,498 |  | 62,457

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 5,551 |  | 0
Corporation tax | 12,299 |  | 0
| 17,850 |  | 0

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Oridinary ordinary share of £ 1.00 | 1 |  | 1

#### 8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £7,200 (2024: £7,851).

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

#### 9. Related party transactions

The company has invoiced its parent company £843,327 (2024: Restated £823,813), in relation to costs incurred in the year. At the balance sheet date, the amount still owed by the parent company was £17,140 (2024: Restated £73,813).

#### 10. Ultimate controlling party

The immediate and ultimate parent undertaking is EB Household LLC, a company registered in the United States of America, registered at 80 State Street, Albany New York, 12207.