Company registration number 09050976 (England and Wales)
Original Brands Ltd.
Unaudited Financial Statements
For the year ended 31 July 2025
Original Brands Ltd.
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
Original Brands Ltd.
Statement of financial position
As at 31 July 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
269
538
Tangible assets
5
10,405
15,262
10,674
15,800
Current assets
Stocks
743,596
1,019,421
Debtors
6
949,833
461,682
Cash at bank and in hand
166,451
281,111
1,859,880
1,762,214
Creditors: amounts falling due within one year
7
(388,518)
(450,061)
Net current assets
1,471,362
1,312,153
Net assets
1,482,036
1,327,953
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
1,482,035
1,327,952
Total equity
1,482,036
1,327,953

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 April 2026
Mr A Singh Grewal
Director
Company registration number 09050976 (England and Wales)
Original Brands Ltd.
Notes to the financial statements
For the year ended 31 July 2025
- 2 -
1
Accounting policies
Company information

Original Brands Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 09050976 and registered office address is Boi House, Haig Road, Parkgate Industrial Estate, Knutsford, WA16 8DX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the aggregate of the fair value of sale of goods and services provided, net of value added tax, rebates and discounts. Turnover is recognised as follows:-

Turnover from the sale of goods is recognised when the customer collects the goods or company has delivered and installed products to the customer and collectability if the related receivables is fairly stated.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents Trademarks
10% Straight Line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor Vehicles
20% Straight Line
Office Equipment
20% Reducing Balance
Original Brands Ltd.
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Original Brands Ltd.
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the director is required to make estimates and judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Making judgement based on historical experience on the level of provision required for impairment of stock. Further information received after the statement of financial position date may impact on the level of provision required.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
Original Brands Ltd.
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 5 -
4
Intangible fixed assets
Other
£
Cost
At 1 August 2024 and 31 July 2025
2,690
Amortisation and impairment
At 1 August 2024
2,152
Amortisation charged for the year
269
At 31 July 2025
2,421
Carrying amount
At 31 July 2025
269
At 31 July 2024
538
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
42,640
Additions
2,900
At 31 July 2025
45,540
Depreciation and impairment
At 1 August 2024
27,378
Depreciation charged in the year
7,757
At 31 July 2025
35,135
Carrying amount
At 31 July 2025
10,405
At 31 July 2024
15,262
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
366,115
430,990
Other debtors
583,718
30,692
949,833
461,682
Original Brands Ltd.
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
14,886
69,646
Taxation and social security
146,964
170,170
Other creditors
226,668
210,245
388,518
450,061
8
Secured Debts

T here is a fixed and floating charge over the assets of the company.

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