Earth Beds London Limited
Unaudited Financial Statements
For the year ended 28 February 2025
Pages for Filing with Registrar
Company Registration No. 09377001 (England and Wales)
Earth Beds London Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Earth Beds London Limited
Balance Sheet
As at 28 February 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Stock
16,176
5,252
Debtors
4
6,543
575
Cash at bank and in hand
11,113
2,898
33,832
8,725
Creditors: amounts falling due within one year
5
(94,988)
(53,065)
Net current liabilities
(61,156)
(44,340)
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
(61,157)
(44,341)
Total equity
(61,156)
(44,340)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 25 September 2025 and are signed on its behalf by:
Mr J G Byrne
Director
Company Registration No. 09377001
Earth Beds London Limited
Notes to the Financial Statements
For the year ended 28 February 2025
Page 2
1
Accounting policies
Company information

Earth Beds London Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, Charlotte Building, 17 Gresse Street, London, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention and the principal accounting policies adopted are set out below.

1.2
Going concern

At the year end, the company's balance sheet shows an excess of liabilities over assets. The company meets its working capital requirements through continued financial support of its parent company. For this reason, the director believes that it is appropriate for these financial statements to be prepared on a going concern basis. true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Stock

Stock are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stock to their present location and condition.

Stock held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
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 current liabilities.

1.6
Financial instruments

All the company's financial assets and liabilities are basic and measured at amortised cost.

Earth Beds London Limited
Notes to the Financial Statements (Continued)
For the year ended 28 February 2025
1
Accounting policies
(Continued)
Page 3
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Taxation
The company has tax losses carried forward of £34,617 (2023: £29,039), which are available for offset against future taxable profits.
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (202 3: 2)

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,655
570
Other debtors
4,888
5
6,543
575
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
28,686
489
Amounts owed to group undertakings
57,284
41,463
Taxation and social security
-
0
2,095
Other creditors
6,518
6,518
Accruals and deferred income
2,500
2,500
94,988
53,065
6
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
100 Ordinary shares of 1p each
1
1
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