Company registration number 14805190 (England and Wales)
THE EBRINGTON COLLECTION LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
THE EBRINGTON COLLECTION LTD
CONTENTS
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
THE EBRINGTON COLLECTION LTD
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
8,826
-
0
Tangible assets
5
288,120
205,912
296,946
205,912
Current assets
Stocks
63,224
48,655
Debtors
6
158,925
136,506
Cash at bank and in hand
125,410
20,809
347,559
205,970
Creditors: amounts falling due within one year
7
(772,465)
(784,410)
Net current liabilities
(424,906)
(578,440)
Total assets less current liabilities
(127,960)
(372,528)
Creditors: amounts falling due after more than one year
8
(1,419,500)
(625,000)
Provisions for deferred tax
372,000
246,000
Net liabilities
(1,175,460)
(751,528)
Capital and reserves
Called up share capital
9
1,000
1
Profit and loss reserves
(1,176,460)
(751,529)
Total equity
(1,175,460)
(751,528)
THE EBRINGTON COLLECTION LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 October 2025 and are signed on its behalf by:
R A Bagnall
R M Fraser
Director
Director
Company registration number 14805190 (England and Wales)
THE EBRINGTON COLLECTION LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 15 April 2023
-
0
-
0
-
Period ended 30 June 2024:
Loss and total comprehensive income
-
(751,529)
(751,529)
Issue of share capital
9
1
-
1
Balance at 30 June 2024
1
(751,529)
(751,528)
Year ended 30 June 2025:
Loss and total comprehensive income
-
(424,931)
(424,931)
Issue of share capital
9
999
-
999
Balance at 30 June 2025
1,000
(1,176,460)
(1,175,460)
THE EBRINGTON COLLECTION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

The Ebrington Collection Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 9 Bonhill Street, London, EC2A 4DJ.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is reliant on loans from a director true and other creditors to provide working capital. The director has indicated that he will not demand repayment until the company has sufficient resources; consequently the accounts are prepared on the going concern basis.

1.3
Turnover

Turnover is recognised when it is earned and no significant uncertainty exists as to its reali s ation or collection. Revenue from pub sales (food and beverages) and accommodations are recognised upon rendering of services after net of VAT and discounts.

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.

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:

Website & Software
Over 3 years
1.5
Tangible fixed assets

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

Depreciation 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:

Plant and equipment
over 10 years
Fixtures and fittings
over 5 years
Computers
over 3 years

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.

THE EBRINGTON COLLECTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Impairment of fixed assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount which is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the income statement.

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.

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.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. It only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method less any impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or the risks and rewards of ownership are transferred.

Basic financial Liabilities

Basic financial liabilities, including trade and other payables are initially recognised at transaction price.

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

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.

1.11
Taxation

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

THE EBRINGTON COLLECTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

1.12
Employee benefits

The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable for the period by the company to the fund.

1.13
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.

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.

3
Employees

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

2025
2024
Number
Number
Total
83
75
THE EBRINGTON COLLECTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
4
Intangible fixed assets
Other
£
Cost
At 1 July 2024
-
0
Additions
9,517
At 30 June 2025
9,517
Amortisation and impairment
At 1 July 2024
-
0
Amortisation charged for the year
691
At 30 June 2025
691
Carrying amount
At 30 June 2025
8,826
At 30 June 2024
-
0
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
239,796
Additions
134,901
At 30 June 2025
374,697
Depreciation and impairment
At 1 July 2024
33,884
Depreciation charged in the year
52,693
At 30 June 2025
86,577
Carrying amount
At 30 June 2025
288,120
At 30 June 2024
205,912
THE EBRINGTON COLLECTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
39,686
63,741
Other debtors
119,239
72,765
158,925
136,506
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
513,705
422,022
Taxation and social security
167,468
210,157
Other creditors
91,292
152,231
772,465
784,410
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,419,500
625,000

Other creditors due after one year £1,419,500 (2024 : £625,000) is long term loan from a director. It is a interest free loan and the director has indicated that he will not demand repayment until the company has sufficient resources.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
500
0
500
-
0
B Ordinary shares of £1 each
225
0
225
-
0
C Ordinary shares of £1 each
225
1
225
1
D Ordinary shares of £1 each
50
0
50
-
0
1,000
1
1,000
1
10
Operating lease commitments

The company has entered into the lease agreement with the landlord to pay turnover rent at 8%.

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