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Registration number: 9071066

TheWristBandCompany.co.uk Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 June 2025

TheWristBandCompany.co.uk Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6 to 7
Statement of Changes in Equity | 8
Notes to the Unaudited Financial Statements | 9 to 14
iXBRL Detailed Profit and Loss Account | 15 to 16

TheWristBandCompany.co.uk Limited

Company Information

Director | Mr Barry Davies

Company secretary | Mr Barry Davies

Registered office | Fir Tree Farm Crowley Northwich Cheshire CW9 6NX

Accountants | WLB Accountancy Ltd Chartered Accountant 20 Belgrave Road Great Boughton Chester Cheshire CH3 5SB

TheWristBandCompany.co.uk Limited

Director's Report for the Year Ended 30 June 2025

The director presents his report and the financial statements for the year ended 30 June 2025.

Director of the company

The director who held office during the year was as follows:

Mr Barry Davies - Company secretary and director

Principal activity

The principal activity of the company is supply of wrist bands to commercial enterprises

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 13 March 2026

......................................... Mr Barry Davies Company secretary and director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
TheWristBandCompany.co.uk Limited
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TheWristBandCompany.co.uk Limited for the year ended 30 June 2025 as set out on pages 4 to 14 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of TheWristBandCompany.co.uk Limited, as a body, in accordance with the terms of our engagement letter dated 1 May 2021. Our work has been undertaken solely to prepare for your approval the accounts of TheWristBandCompany.co.uk Limited and state those matters that we have agreed to state to the Board of Directors of TheWristBandCompany.co.uk Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TheWristBandCompany.co.uk Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that TheWristBandCompany.co.uk Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of TheWristBandCompany.co.uk Limited. You consider that TheWristBandCompany.co.uk Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of TheWristBandCompany.co.uk Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
WLB Accountancy Ltd
Chartered Accountant
20 Belgrave Road
Great Boughton
Chester
Cheshire
CH3 5SB

13 March 2026

TheWristBandCompany.co.uk Limited

Profit and Loss Account for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Turnover |  | 1,202,403 | 1,158,995
Cost of sales |  | (594,526) | (500,706)
Gross profit |  | 607,877 | 658,289
Administrative expenses |  | (276,121) | (148,807)
Operating profit |  | 331,756 | 509,482
Interest payable and similar expenses |  | (2,173) | -
Profit before tax | 4 | 329,583 | 509,482
Tax on profit |  | (86,308) | (127,078)
Profit for the financial year |  | 243,275 | 382,404

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

TheWristBandCompany.co.uk Limited

Statement of Comprehensive Income for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Profit for the year | 243,275 | 382,404
Total comprehensive income for the year | 243,275 | 382,404

TheWristBandCompany.co.uk Limited

(Registration number: 9071066)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 22,769 | 15,549
Current assets |  |  |
Stocks | 6 | 40,000 | 20,000
Debtors | 7 | 169,657 | 214,320
Cash at bank and in hand |  | 668,268 | 472,928
|  | 877,925 | 707,248
Creditors: Amounts falling due within one year | 8 | (172,075) | (208,170)
Net current assets |  | 705,850 | 499,078
Total assets less current liabilities |  | 728,619 | 514,627
Provisions for liabilities |  | (5,717) | -
Net assets |  | 722,902 | 514,627
Capital and reserves |  |  |
Called up share capital | 9 | 1 | 1
Retained earnings |  | 722,901 | 514,626
Shareholders' funds |  | 722,902 | 514,627

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 13 March 2026

TheWristBandCompany.co.uk Limited

(Registration number: 9071066)
Balance Sheet as at 30 June 2025

......................................... Mr Barry Davies Company secretary and director

TheWristBandCompany.co.uk Limited

Statement of Changes in Equity for the Year Ended 30 June 2025

| Share capital £ | Retained earnings £ | Total £
At 1 July 2024 | 1 | 514,626 | 514,627
Profit for the year | - | 243,275 | 243,275
Dividends | - | (35,000) | (35,000)
At 30 June 2025 | 1 | 722,901 | 722,902

| Share capital £ | Retained earnings £ | Total £
At 1 July 2023 | 1 | 254,722 | 254,723
Profit for the year | - | 382,404 | 382,404
Dividends | - | (122,500) | (122,500)
At 30 June 2024 | 1 | 514,626 | 514,627

TheWristBandCompany.co.uk Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Fir Tree Farm
Crowley
Northwich
Cheshire
CW9 6NX
United Kingdom

These financial statements were authorised for issue by the director on 13 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

TheWristBandCompany.co.uk Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | over 3 years straight line
Fixtures & Fittings | over 3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

TheWristBandCompany.co.uk Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 3).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 20,433 | 13,593

TheWristBandCompany.co.uk Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 43,901 | 43,901
Additions | 27,654 | 27,654
At 30 June 2025 | 71,555 | 71,555
Depreciation
At 1 July 2024 | 28,352 | 28,352
Charge for the year | 20,434 | 20,434
At 30 June 2025 | 48,786 | 48,786
Carrying amount
At 30 June 2025 | 22,769 | 22,769
At 30 June 2024 | 15,549 | 15,549

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 40,000 | 20,000

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 169,657 | 214,320
| 169,657 | 214,320

8 | Creditors

Creditors: amounts falling due within one year

TheWristBandCompany.co.uk Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 453 | 3,439
Taxation and social security | 166,546 | 204,168
Accruals and deferred income | 4,081 | -
Other creditors | 995 | 563
| 172,075 | 208,170

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

10 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £1.00 per each Ordinary Shares |  | 35,000 |  | 122,500

11 | Related party transactions

There were no transactions with related parties during the year.

TheWristBandCompany.co.uk Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 13,153

TheWristBandCompany.co.uk Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Turnover/revenue | 1,202,403 | 1,158,995
Cost of sales |  |
Opening raw materials | (20,000) | (20,000)
Purchase of raw materials and consumables | (614,526) | (486,826)
Closing raw materials | 40,000 | 20,000
Freight and haulage costs | - | (13,449)
Insurance costs | - | (431)
Gross profit | 607,877 | 658,289
Distribution costs |  |
Administrative expenses |  |
Audit and accountancy other services | (2,307) | (2,063)
Advertising, promotions and marketing costs | (3,652) | (18,188)
Operating lease expenditure | (8,134) | (6,171)
Depreciation of fixed assets | (20,433) | (13,593)
Wages and salaries excluding directors | (101,272) | (65,700)
Salaries and fees, directors | (12,570) | (13,153)
Other staff costs, directors | (85,196) | -
Staff costs, directors | (97,766) | (13,153)
Travel and subsistence | (1,093) | -
Bank charges | (11,647) | -
Insurance costs | (671) | -
IT and computing | (43,539) | (147)
Telecommunications | (2,385) | (2,443)
Printing, postage and stationery | (1,600) | (4,577)
Charitable donations | - | (105)
Other costs | (6,813) | (22,667)
Other operating income |  |
Other items |  |
Profit on ordinary activities before finance charges and interest | 306,565 | 509,482
Residual finance income | 25,191 | -
Interest expense on bank overdraft, bank loans and similar borrowings | (2,173) | -
Profit on ordinary activities before taxation | 329,583 | 509,482

TheWristBandCompany.co.uk Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 30 June 2025

| 2025 £ | 2024 £
Tax on profit or loss on ordinary activities | (86,308) | (127,078)
Profit for the financial year | 243,275 | 382,404