ACCOUNTS - Final Accounts preparation

Registered number: 11993367

PROTEIN REBEL LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

PROTEIN REBEL LIMITED

REGISTERED NUMBER: 11993367

BALANCE SHEET

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Fixed assets
Intangible assets	4		3,089		3,769
Tangible assets	5		1,763		1,240
			4,852		5,009
Current assets
Stocks		35,630		4,868
Debtors: amounts falling due within one year	6	1,752		3,809
Cash at bank and in hand		18,927		507
		56,309		9,184
Creditors: amounts falling due within one year	7	(219,409)		(181,690)
Net current liabilities			(163,100)		(172,506)
Total assets less current liabilities			(158,248)		(167,497)
Creditors: amounts falling due after more than one year	8		(64,923)		(68,923)

Net liabilities			(223,171)		(236,420)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(223,172)	(236,421)
	(223,171)	(236,420)

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PROTEIN REBEL LIMITED

REGISTERED NUMBER: 11993367

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2025

The directors consider 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 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.

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 profit and loss account 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 by:

................................................

Mr T Boote

Director

Date: 14 December 2025

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

Page 2

PROTEIN REBEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Protein Rebel Limited is a private company limited by shares incorporated in England and Wales. The
registered office is The Highlands, Cross Lane, Church Minshull, Cheshire, CW1 4RG.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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

Going concern

There was a net deficiency of assets at the balance sheet date, however, the directors have confirmed continued support and consider the company to retain the sufficient working capital to contiue trading for the foreseeable future. The accounts are therefore prepared on a going concern basis.

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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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PROTEIN REBEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.6

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. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Amortisation is provided on the following bases:

Websites

10%

Straight line

2.7

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, .

Depreciation is provided on the following basis:

Plant and machinery	-	20%	reducing balance
Fixtures and fittings	-	20%	reducing balance
Computer equipment	-	33%	Straight line

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.

2.8

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. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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PROTEIN REBEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.10

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

4.	Intangible assets

		Trademarks
		£
	Cost
	At 1 May 2024	6,800
	At 30 April 2025	6,800
	Amortisation
	At 1 May 2024	3,031
	Charge for the year on owned assets	680
	At 30 April 2025	3,711
	Net book value
	At 30 April 2025	3,089
	At 30 April 2024	3,769

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PROTEIN REBEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

5.	Tangible fixed assets

	Plant and machinery	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 May 2024	1,390	-	838	2,228
Additions	-	853	345	1,198
At 30 April 2025	1,390	853	1,183	3,426
Depreciation
At 1 May 2024	326	-	662	988
Charge for the year on owned assets	213	171	291	675
At 30 April 2025	539	171	953	1,663
Net book value
At 30 April 2025	851	682	230	1,763
At 30 April 2024	1,064	-	176	1,240

Debtors

					2025	2024
					£	£


Trade debtors	624	624
Other debtors	-	2,866
Prepayments and accrued income	1,128	319
	1,752	3,809

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PROTEIN REBEL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

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

Bank loans	29,596	5,181
Trade creditors	3,138	8,546
Other taxation and social security	7,562	-
Other creditors	177,152	166,601
Accruals and deferred income	1,961	1,362
	219,409	181,690

8.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	64,923	68,923
	64,923	68,923

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