REGISTERED NUMBER: 11706885 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EMBEAR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr D Soul

REGISTERED OFFICE:

5-9 Eden Street

Kingtson-upon-Thames

Surrey

KT1 1BQ

REGISTERED NUMBER:

11706885 (England and Wales)

ACCOUNTANTS:

Collards

Chartered Accountants

5-9 Eden Street

Kingston-upon-Thames

Surrey

KT1 1BQ

FIXED ASSETS

Tangible assets

4

239,535

240,910

CURRENT ASSETS

Debtors

5

35,852

93,344

Cash at bank

29,542

27,838

65,394

121,182

CREDITORS

Amounts falling due within one year

6

9,042

39,031

NET CURRENT ASSETS

56,352

82,151

TOTAL ASSETS LESS CURRENT LIABILITIES

295,887

323,061

PROVISIONS FOR LIABILITIES

575

840

NET ASSETS

295,312

322,221

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

295,212

322,121

SHAREHOLDERS' FUNDS

295,312

322,221

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

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

The director acknowledges her 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 24 April 2026 and were signed by:

Dr D Soul - Director

1.	STATUTORY INFORMATION

Embear Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Agricultural land

-

Not depreciated

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Agricultural

and

Computer

land

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

236,500

1,652

6,804

244,956

DEPRECIATION

At 1 January 2025

-

1,047

2,999

4,046

Charge for year

-

120

1,255

1,375

At 31 December 2025

-

1,167

4,254

5,421

NET BOOK VALUE

At 31 December 2025

236,500

485

2,550

239,535

At 31 December 2024

236,500

605

3,805

240,910

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,120

13,470

Other debtors

32,732

79,874

35,852

93,344

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

7,342

37,681

Other creditors

1,700

1,350

9,042

39,031

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Dr D Soul

Balance outstanding at start of year

79,873

79,778

Amounts advanced

79,050

169,095

Amounts repaid

(130,000

)

(169,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

28,923

79,873

The above loan was repaid within 9 months of the company year end.