Company registration number 07216411 (England and Wales)
EVERYTHING BRANDED LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
EVERYTHING BRANDED LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
3 - 10
EVERYTHING BRANDED LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
189,611
237,014
Tangible assets
5
80,639
107,187
270,250
344,201
Current assets
Stocks
6
4,333
44,020
Debtors
7
3,296,286
2,815,955
Cash at bank and in hand
121,839
145,626
3,422,458
3,005,601
Creditors: amounts falling due within one year
8
(5,692,718)
(5,113,752)
Net current liabilities
(2,270,260)
(2,108,151)
Total assets less current liabilities
(2,000,010)
(1,763,950)
Provisions for liabilities
(44,965)
(41,427)
Net liabilities
(2,044,975)
(1,805,377)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(2,045,075)
(1,805,477)
Total equity
(2,044,975)
(1,805,377)

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

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 31 October 2025 and are signed on its behalf by:
P Rowlett
Director
Company Registration No. 07216411
EVERYTHING BRANDED LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2023
100
(1,696,550)
(1,696,450)
Year ended 31 March 2024:
Loss and total comprehensive income for the year
-
(108,927)
(108,927)
Balance at 31 March 2024
100
(1,805,477)
(1,805,377)
Year ended 31 March 2025:
Loss and total comprehensive income for the year
-
(239,598)
(239,598)
Balance at 31 March 2025
100
(2,045,075)
(2,044,975)
EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Everything Branded Limited is a private company limited by shares incorporated in England and Wales. The registered office is Peat House Floor 1 & 2, Waterloo Way, Leicester, United Kingdom, LE1 6LP.

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 disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Everything Global Limited. These consolidated financial statements are available from its registered office, Peat House Floor 1 &2, Waterloo Way, Leicester, United Kingdom, LE1 6LP.

1.2
Going concern

In assessing the appropriateness of the going concern assumption, the directors have prepared a detailed profit and cashflow forecast which extends for the period of 12 months from the approval of the financial statements. The directors considered potential scenarios and uncertainties in relation to income, expenditure and aged creditors as they fall due. The directors have reviewed and considered cost savings, coupled with implementing financing arrangements which would allow for increased liquidity throughout the company, should it be required. With these arrangements in place the directors have concluded that there are no circumstances that give rise to material uncertainty in relation to going concern and as such have deemed it appropriate for the company financial statements to be prepared on the 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually upon delivery), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer software
20% reducing balance
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Fixtures and fittings
20-33% reducing balance
Computers
33% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Stocks

Stocks 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 stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks 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.

1.8
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.

EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Financial instruments

The company only has financial instruments that are classified as basic financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors , cash and bank balances and amounts due from group undertakings, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method less impairment.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, and bank loans are initially recognised at transaction price.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
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.

EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Stock Valuation

The valuation of stock includes an assessment for impairment which requires an estimate of the realisable value of such stock. Accordingly t he directors have maintained an impairment provision of £nil (2024: £26,412) in the financial statements.

3
Employees

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

2025
2024
Number
Number
Total
66
88

The entity recieved management charges amounting to £2,087,992 (2024: £2,440,557) in relation to employee services provided to other trading entites within the Everything Global Limited group.

4
Intangible fixed assets
Other
£
Cost
At 1 April 2024 and 31 March 2025
346,817
Amortisation and impairment
At 1 April 2024
109,803
Amortisation charged for the year
47,403
At 31 March 2025
157,206
Carrying amount
At 31 March 2025
189,611
At 31 March 2024
237,014
EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
419,586
Depreciation and impairment
At 1 April 2024
312,399
Depreciation charged in the year
26,548
At 31 March 2025
338,947
Carrying amount
At 31 March 2025
80,639
At 31 March 2024
107,187

Floating charges are held on Tangible fixed assets by Bibby Financial Services Limited for financial facilities provided.

6
Stocks
2025
2024
£
£
Stocks
4,333
44,020
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
309,214
291,027
Amounts owed by group undertakings
1,254,976
747,917
Other debtors
1,732,096
1,777,011
3,296,286
2,815,955

Included within trade debtors are amounts totalling £254,176 (202 4: £231,028) that are subject to the invoice discounting agreement. These assets have not been derecognised from the balance sheet because the company remains ultimately responsible for any unpaid balance, so the directors consider significant risks to have been retained.

EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,531
30,984
Trade creditors
1,843,232
1,883,220
Amounts owed to group undertakings
3,335,471
1,743,495
Corporation tax
58,519
149,400
Other taxation and social security
166,107
619,643
Other creditors
279,858
687,010
5,692,718
5,113,752

Other creditors include an amount of £225,813 (202 4: £175,430) which relate to amounts advanced under invoice discounting. The balance is secured against the trading debts for which the company has received monies in advance of trading debt settlement. Floating charges are held on Tangible fixed assets by Bibby Financial Services Limited for financial facilities provided.

Pension c ontributions totalling £17,459 (202 4: £11,915) were payable as at the balance sheet date and are included in other creditors.

9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Lee Meredith BFP ACA
Statutory Auditor:
Azets Audit Services
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
27,500
28,958
Between two and five years
63,514
91,014
91,014
119,972
EVERYTHING BRANDED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
11
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Director 1
-
155,324
-
155,324
Director 2
-
885,728
151,121
1,036,849
1,041,052
151,121
1,192,173

The above loans carry interest at 0% and are repayable within the next 12 months.

12
Parent company

The immediate and ultimate parent of the company is Everything Global Limited, a company registered in England and Wales and whose registered office is Peat House Floor 1 & 2, 1 Waterloo Way, Leicester, LE1 6LP. T he results of this company are consolidated into the financial statements of Everything Global Limited and are available from Companies House.

The ultimate control of the business is held jointly by Jennifer Rowlett and Paul Rowlett.

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