Equilibrium Markets Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08786776

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		569,471		287,078
Investments	5		1		1

			569,472		287,079
CURRENT ASSETS
Debtors	6	440,639		126,513
Cash at bank and in hand		406,473		184,942

		847,112		311,455
Creditors: Amounts Falling Due Within One Year	7	(610,401 )		(25,597 )

NET CURRENT ASSETS (LIABILITIES)			236,711		285,858

TOTAL ASSETS LESS CURRENT LIABILITIES			806,183		572,937

Creditors: Amounts Falling Due After More Than One Year	8		(2,010 )		(11,761 )

NET ASSETS			804,173		561,176

CAPITAL AND RESERVES
Called up share capital	9		2,598		2,506
Share premium account			3,972,066		3,482,175
Profit and Loss Account			(3,170,491 )		(2,923,505 )

SHAREHOLDERS' FUNDS			804,173		561,176

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Equilibrium Markets Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Osborn

Director

15/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Equilibrium Markets Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08786776 . The registered office is 23 Stockwood Business Park, Stockwood, Redditch, Worcestershire, B96 6SX.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Website Development	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33.33% straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment lossess are recognised immediately in profit or loss.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 4)

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Equilibrium Markets Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Website Development	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	800,870	957	801,827
Additions	371,108	12,511	383,619

As at 31 March 2025	1,171,978	13,468	1,185,446

Depreciation
As at 1 April 2024	514,655	94	514,749
Provided during the period	97,451	3,775	101,226

As at 31 March 2025	612,106	3,869	615,975

Net Book Value
As at 31 March 2025	559,872	9,599	569,471

As at 1 April 2024	286,215	863	287,078

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	1

As at 31 March 2025	1

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1

As at 1 April 2024	1

The investment in the subisdariy is the acquisition of the entire share capital of EMFood Consulting Limited, a company incorporated in England & Wales.

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	390,049	94,000
VAT	50,590	2,513
Amounts owed by other participating interests	-	30,000

	440,639	126,513

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Equilibrium Markets Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,002	5,845
Other taxes and social security	10,208	4,949
Other creditors	3,378	3,378
Pension liability	1,608	776
Natwest business term loan a/c - 7508.	10,204	10,648
Intercompany EML EMFood	580,001	1

	610,401	25,597

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Natwest business term loan a/c - 7058	2,010	11,761

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,598	2,506

During the year, 92,072 ordinary A shares were issued at a par value of £0.001 each for cash consideration.

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