Growin Marketing Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Growin Marketing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15969695 . The registered office is Edinburgh House, Kl.Lg03, 170 Kennington Lane, London, SE11 5DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.

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 liability are offset, with the net amounts present in the financial statements, when there is a legal 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, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts 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.

Page 2

Page 3

Growin Marketing Ltd

Notes to the Financial Statements (continued)

For the Period 20 September 2024 to 30 September 2025

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 5

4. Debtors

	30 September 2025
	£
Due within one year
Other debtors	63

5. Creditors: Amounts Falling Due Within One Year

	30 September 2025
	£
Other creditors	1,275
Taxation and social security	595

	1,870

6. Share Capital

	30 September 2025
	£
Allotted, Called up and fully paid	1

Page 3

Page 4

Growin Marketing Ltd

Notes to the Financial Statements (continued)

For the Period 20 September 2024 to 30 September 2025

7. Related Party Transactions

1. Director's Loan

At the start of the accounting year, the opening balance of director's loan owed by the company wa nil.

During the year, the company borrowed £1,047.22 from the director I-Hsuan Huang.

At the end of the accounting year, the closing balances of directors's loan owed by the company is £1,047.22.

2. Related Party Transactions

During the accounting year, STERNA INTERNATIONAL EDUCATION CONSULTING LTD

has provided marketing, advertising and consultancy service, they share the same director (I-Hsuan Huang), totalling of £88,800.

Page 4

		30 September 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	63
Cash at bank and in hand		4,345

		4,408
Creditors: Amounts Falling Due Within One Year	5	(1,870 )

NET CURRENT ASSETS (LIABILITIES)			2,538

TOTAL ASSETS LESS CURRENT LIABILITIES			2,538

NET ASSETS			2,538

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			2,537

SHAREHOLDERS' FUNDS			2,538