REGISTERED NUMBER: 11921031 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

Esbro Brands Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

S D Brown

Mrs J L Brown

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

11921031 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Tangible assets

4

-

2,960

CURRENT ASSETS

Debtors

5

12,500

6,000

Cash at bank

5

8,050

12,505

14,050

CREDITORS

Amounts falling due within one year

6

12,401

11,388

NET CURRENT ASSETS

104

2,662

TOTAL ASSETS LESS CURRENT LIABILITIES

104

5,622

PROVISIONS FOR LIABILITIES

-

562

NET ASSETS

104

5,060

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

4

4,960

SHAREHOLDERS' FUNDS

104

5,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

S D Brown - Director

1.	STATUTORY INFORMATION

Esbro Brands 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following rates in order to write off each asset over its estimated useful life:

Office equipment - 20% reducing value.

Computer equipment - 33.33% straight line.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

10,745

Additions

1,198

Disposals

(11,943

)

At 30 September 2025

-

DEPRECIATION

At 1 April 2024

7,785

Eliminated on disposal

(7,785

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 31 March 2024

2,960

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.24

£

£

Trade debtors

-

6,000

Other debtors

12,500

-

12,500

6,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

31.3.24

£

£

Taxation and social security

11,664

8,499

Other creditors

737

2,889

12,401

11,388

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

31.3.24

value:

£

£

100

£1 Ordinary

£1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 September 2025 and the year ended 31 March 2024:

30.9.25

31.3.24

£

£

S D Brown and Mrs J L Brown

Balance outstanding at start of period

-

16,494

Amounts repaid

-

(16,494

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

-