ACCOUNTS - Final Accounts preparation

Registered number: 12691741

EBONIE UNLIMITED LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

EBONIE UNLIMITED LTD

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7

EBONIE UNLIMITED LTD

REGISTERED NUMBER: 12691741

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Fixed assets
Intangible assets	4		910		1,038
Tangible assets	5		57		454
			967		1,492
Current assets
Stocks		4,656		6,365
Debtors: amounts falling due within one year	6	4,809		3,475
Cash at bank and in hand	7	2,743		9,561
		12,208		19,401
Creditors: amounts falling due within one year	8	(13,000)		(17,211)
Net current (liabilities)/assets			(792)		2,190
Total assets less current liabilities			175		3,682

Net assets			175		3,682

Capital and reserves
Called up share capital	9	1	1
Profit and loss account		174	3,681
		175	3,682

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 December 2025.

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EBONIE UNLIMITED LTD

REGISTERED NUMBER: 12691741

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2025

E Allard

Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

EBONIE UNLIMITED LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Ebonie Unlimited Limited is a private company limited by shares and is registered in England. Its registered office is 64 Nile Street, International House, London, N1 7SR.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from the sale of books is recognised when the company has transferred the significant risks and rewards of ownership to the buyer, usually when the goods have been delivered to the buyer. Revenue from services provided is recognised when services are rendered.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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EBONIE UNLIMITED LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. Amortisation is charged so as to allocate the cost of assets over their estimated useful lives between 3 to 10 years, using the straight line method.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	25%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.10

Creditors

Short-term creditors are measured at the transaction price.

2.11

Financial instruments

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EBONIE UNLIMITED LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.11

Financial instruments (continued)

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to/from related parties.

2.12

Dividends

Equity dividends are recognised when they become legally payable.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Intangible assets

		Trademarks
		£
	Cost
	At 1 July 2024	4,000
	At 30 June 2025	4,000
	Amortisation
	At 1 July 2024	2,962
	Charge for the year on owned assets	128
	At 30 June 2025	3,090
	Net book value
	At 30 June 2025	910
	At 30 June 2024	1,038

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EBONIE UNLIMITED LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

5.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 July 2024	129	2,805	2,934
At 30 June 2025	129	2,805	2,934
Depreciation
At 1 July 2024	40	2,440	2,480
Charge for the year on owned assets	32	365	397
At 30 June 2025	72	2,805	2,877
Net book value
At 30 June 2025	57	-	57
At 30 June 2024	89	365	454

Debtors

					2025	2024
					£	£


Trade debtors	3,597	1,905
Other debtors	1,005	-
Prepayments	207	1,570
	4,809	3,475

7.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	2,743	9,561

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EBONIE UNLIMITED LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,445	1,205
Other taxation and social security	11,463	6,873
Other creditors	-	177
Accruals and deferred income	92	8,956
	13,000	17,211

9.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share capital share of £1.00	1	1

10.	Related party transactions
	At the reporting date, included in other debtors, is amount owing from the director of £4,505. (2024: owed to £177) this amount was repaid within 9 months of the year end.

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