REGISTERED NUMBER: 10984223 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 September 2025

for

EBIZ TECHNOLOGY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Hanif

REGISTERED OFFICE:

12 Constance Street

London

E16 2DQ

REGISTERED NUMBER:

10984223 (England and Wales)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Intangible assets

4

103,602

103,602

Tangible assets

5

19,774

23,034

123,376

126,636

CURRENT ASSETS

Stocks

131,475

162,150

Cash at bank and in hand

58,557

50,950

190,032

213,100

CREDITORS

Amounts falling due within one year

6

254,289

272,280

NET CURRENT LIABILITIES

(64,257

)

(59,180

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,119

67,456

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

59,019

67,356

SHAREHOLDERS' FUNDS

59,119

67,456

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 2 April 2026 and were signed by:

S Hanif - Director

1.	STATUTORY INFORMATION

EBIZ TECHNOLOGY 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

103,602

NET BOOK VALUE

At 30 September 2025

103,602

At 30 September 2024

103,602

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 October 2024

53,901

6,557

60,458

Additions

1,684

-

1,684

At 30 September 2025

55,585

6,557

62,142

DEPRECIATION

At 1 October 2024

33,016

4,408

37,424

Charge for year

4,514

430

4,944

At 30 September 2025

37,530

4,838

42,368

NET BOOK VALUE

At 30 September 2025

18,055

1,719

19,774

At 30 September 2024

20,885

2,149

23,034

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

80,000

98,039

Tax

1,438

5,684

PAYE

1,262

1,042

VAT

16,738

14,820

Directors' current accounts

150,754

149,366

Accrued expenses

4,097

3,329

254,289

272,280

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 October 2024

67,356

Profit for the year

3,463

Dividends

(11,800

)

At 30 September 2025

59,019