REGISTERED NUMBER: 08451578 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

ETHNIC BRAND MARKETING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

K.A. Mody

REGISTERED OFFICE:

Global House

303 Ballards Lane

London

N12 8NP

REGISTERED NUMBER:

08451578 (England and Wales)

ACCOUNTANTS:

K J Pittalis and Partners LLP

Chartered Certified Accountants

Global House

303 Ballards Lane

London

N12 8NP

CURRENT ASSETS

Stocks

14,636

98,472

Debtors

4

9,353

169,292

Cash at bank and in hand

1,370

2,285

25,359

270,049

CREDITORS

Amounts falling due within one year

5

(466,080

)

(580,470

)

NET CURRENT LIABILITIES

(440,721

)

(310,421

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(440,721

)

(310,421

)

CREDITORS

Amounts falling due after more than one year

6

(14,034

)

(24,614

)

NET LIABILITIES

(454,755

)

(335,035

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

(454,855

)

(335,135

)

SHAREHOLDERS' FUNDS

(454,755

)

(335,035

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 December 2025 and were signed by:

K.A. Mody - Director

1.	STATUTORY INFORMATION

Ethnic Brand Marketing Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are provided to the customer.

Stocks

Stock is valued at the lower of cost and net realisable value. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of signing these financial statements. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to the their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

Cash and cash equivalent

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

(2,522

)

8,189

Amounts owed by group undertakings

7,753

158,204

Other debtors

4,122

2,899

9,353

169,292

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

11,536

-

Trade creditors

207,623

299,740

Amounts owed to group undertakings

245,421

244,183

PAYE

-

36,547

Directors' current accounts

1,500

-

466,080

580,470

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bounce back loan

14,034

24,614

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

£

100

Ordinary shares

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

(335,135

)

Deficit for the year

(119,720

)

At 31 March 2025

(454,855

)

9.	RELATED PARTY DISCLOSURES

Included within debtors due within one year are balances due from the following related entities :

Related entity

2025

2024

Andwell brewing

-

£158,204

Azizi Drinks

£7,753

-

Bavarian Gold

-

-

Total

£7,753

£158,204

Included within creditors due within one year are the following amount due to related entities:

Related entity

2025

2024

Gandhi Wines Suppliers

£225,555

£224,069

AK Partnership

£5,866

£5,866

Azizi Drinks

-

£248

Bavarian Gold

£14,000

£14,000

Total

£245,421

£244,183

All companies are under the common control of the director/shareholder.

10.	ULTIMATE CONTROLLING PARTY

AK Partnership Limited controls the company by virtue of their direct interest in the whole of the issued share capital.