Earth Cubs Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11900069

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		34,751		38,424
Tangible Assets	5		21,323		28,099
Investments	6		765		-

			56,839		66,523
CURRENT ASSETS
Debtors	7	26,495		36,207
Cash at bank and in hand		12,243		3,908

		38,738		40,115
Creditors: Amounts Falling Due Within One Year	8	(991,367 )		(892,780 )

NET CURRENT ASSETS (LIABILITIES)			(952,629 )		(852,665 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(895,790 )		(786,142 )

NET LIABILITIES			(895,790 )		(786,142 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Share premium account			627,377		487,410
Profit and Loss Account			(1,523,169 )		(1,273,554 )

SHAREHOLDERS' FUNDS			(895,790)		(786,142)

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Earth Cubs Ltd

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Toby Hunt

Director

31st December 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Earth Cubs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11900069 . The registered office is Broom Cottage, Chillies Lane, Crowborough, TN6 3TB.

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 sale of goods and 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. Intangible Fixed Assets and Amortisation - Intellectual Property

The intellectual property asset account consists of various trademarks of 'Earth Cubs' and it's company logo. They are amortised to the profit and loss account over the trademarks life.

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:

Motor Vehicles	25% reducing balance
Computer Equipment	20% on cost

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. 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.

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Earth Cubs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

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

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 April 2024	47,618
Additions	1,780

As at 31 March 2025	49,398

Amortisation
As at 1 April 2024	9,194
Provided during the period	5,453

As at 31 March 2025	14,647

Net Book Value
As at 31 March 2025	34,751

As at 1 April 2024	38,424

5. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	25,745	15,858	41,603
Additions	-	1,188	1,188
Disposals	-	(1,899 )	(1,899 )

As at 31 March 2025	25,745	15,147	40,892

Depreciation
As at 1 April 2024	5,900	7,604	13,504
Provided during the period	4,961	2,791	7,752
Disposals	-	(1,687 )	(1,687 )

As at 31 March 2025	10,861	8,708	19,569

...CONTINUED

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Earth Cubs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	14,884	6,439	21,323

As at 1 April 2024	19,845	8,254	28,099

6. Investments

	Unlisted
	£
Cost
As at 1 April 2024	-
Additions	765

As at 31 March 2025	765

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	765

As at 1 April 2024	-

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,000	-
Other debtors	20,495	36,207

	26,495	36,207

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	38,711	42,683
Other creditors	896,235	810,134
Taxation and social security	56,421	39,963

	991,367	892,780

9. Share Capital

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

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Earth Cubs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Controlling Party

The company has no ultimate controlling party.

11. Going Concern

As at the balance sheet date the company had net liabilities. These financial statements have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to support the company for the foreseeable future.

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