REGISTERED NUMBER: 02423347 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

ALLEN CARR'S EASYWAY (INTERNATIONAL) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

R Hayley

M Lewis

P D Baker

Secretary:

M Lewis

Registered office:

Park House

14 Pepys Road

Raynes Park

London

SW20 8NH

Registered number:

02423347 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Current assets

Debtors

7

1,404,327

1,086,485

Cash at bank and in hand

1,196,632

858,554

2,600,959

1,945,039

Creditors

Amounts falling due within one year

8

1,948,257

1,295,658

Net current assets

652,702

649,381

Total assets less current liabilities

652,702

649,381

Capital and reserves

Called up share capital

9

200,000

200,000

Retained earnings

452,702

449,381

Shareholders' funds

652,702

649,381

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

P D Baker - Director

1.	Statutory information

Allen Carr's Easyway (International) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit and loss.

Revenue recognition

The turnover shown in the profit and loss account represents fees and royalties receivable for services provided and goods sold during the year.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - amortised over 20 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest the assets of the company after deducting all of its liabilities.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains and losses being taken to the profit and loss account.

4.	Employees and directors

The average number of employees during the year was 17 (2023 - 9 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2024

and 31 December 2024

193,065

Amortisation

At 1 January 2024

and 31 December 2024

193,065

Net book value

At 31 December 2024

-

At 31 December 2023

-

6.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 January 2024

and 31 December 2024

72,120

Depreciation

At 1 January 2024

and 31 December 2024

72,120

Net book value

At 31 December 2024

-

At 31 December 2023

-

7.

Debtors: amounts falling due within one year

2024

2023

£

£

Trade debtors

1,294,034

983,181

Amounts owed by group undertakings

63,988

38,724

Other debtors

5,198

7,909

Tax

-

17,610

Prepayments

41,107

39,061

1,404,327

1,086,485

8.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

133,690

98,720

Tax

4,133

7,471

Social security and other taxes

62,817

39,411

Other creditors

-

16,596

Directors' current accounts

4,603

3,186

Accrued expenses

1,743,014

1,130,274

1,948,257

1,295,658

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

200,000

Ordinary

£1

200,000

200,000