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Registered number: 11160789
Albertbow Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
EOACC Ltd
5 Approach Road
Raynes Park
London
SW20 8BA
Albertbow Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Albertbow Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 11160789

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 127,734 |  | -
Tangible Assets | 5 |  | 77,131 |  | 103,590
|  |  | 204,865 |  | 103,590
CURRENT ASSETS
Debtors | 6 | 606,835 |  | 336,330 |
Cash at bank and in hand |  | 25,561 |  | 58,651 |
|  | 632,396 |  | 394,981 |
Creditors: Amounts Falling Due Within One Year | 7 | (578,010 ) |  | (175,702 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 54,386 |  | 219,279
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 259,251 |  | 322,869
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (225,928 ) |  | (286,719 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (19,282 ) |  | (24,893 )
NET ASSETS |  |  | 14,041 |  | 11,257
CAPITAL AND RESERVES
Called up share capital | 12 |  | 2 |  | 2
Share premium account |  |  | 13,106 |  | 13,106
Profit and Loss Account |  |  | 933 |  | (1,851 )
SHAREHOLDERS' FUNDS |  |  | 14,041 |  | 11,257

Page 1
Page 2
Albertbow Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 director acknowledges his 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 Craig Trenier Director
28/04/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Albertbow Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Albertbow Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11160789 . The registered office is 1-2 Hatfields, London, SE1 9PG.
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.
Preparation of consolidated financial statements
The financial statements present information about Albertbow Ltd as an individual company. The company and the group headed by it qualify as small and are eligible for exemption from the requirement to prepare consolidated financial statements. The company has therefore taken advantage of the exemption under section 399(2A) of the Companies Act 2006 and has not prepared consolidated financial statements.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 - Other Intangible
Cryptocurrencies are recognised as intangible assets in accordance with Section 18 of FRS 102 – Intangible Assets other than Goodwill, and are accounted for using the fair value model, as there is an active market and fair value can be measured reliably.
Cryptocurrencies are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. The fair value is determined based on the quoted market price on active exchanges at the balance sheet date.
The company considers these assets to have indefinite useful lives and therefore does not amortise them. However, they are reviewed annually for impairment and revalued to their fair value.
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 | 5 years

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Albertbow Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.6. 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.
2.7. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. 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: 9 (2024: 11)
9 11
4. Intangible Assets

| Other
--- | ---
| £
Cost or Valuation
As at 1 February 2024 | -
Additions | 127,734
As at 31 January 2025 | 127,734
Net Book Value
As at 31 January 2025 | 127,734
As at 1 February 2024 | -

Page 4
Page 5
Albertbow Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 February 2024 | 132,294
As at 31 January 2025 | 132,294
Depreciation
As at 1 February 2024 | 28,704
Provided during the period | 26,459
As at 31 January 2025 | 55,163
Net Book Value
As at 31 January 2025 | 77,131
As at 1 February 2024 | 103,590

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 77,131 |  | 103,590

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 306,797 |  | 108,047
Prepayments and accrued income | 149,942 |  | 32,740
Other debtors | 18,793 |  | 15,980
VAT | - |  | 3
Director's loan account | - |  | 86,264
Amounts owed by group undertakings | 131,303 |  | 93,296
| 606,835 |  | 336,330

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 23,620 |  | 23,620
Trade creditors | 153,376 |  | 41,477
Bank loans and overdrafts | 43,713 |  | 10,164
Other loans | - |  | 35,297
Corporation tax | 203,565 |  | 44,664
Other taxes and social security | 22,230 |  | 11,890
VAT | 47,197 |  | -

...CONTINUED
Page 5
Page 6
Albertbow Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025

Other creditors | 346 |  | 1,058
Accruals and deferred income | 6,141 |  | 7,532
Director's loan account | 77,822 |  | -
| 578,010 |  | 175,702

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 72,299 |  | 89,377
Bank loans | 153,629 |  | -
Other loans | - |  | 197,342
| 225,928 |  | 286,719

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 23,620 |  | 23,620
Later than one year and not later than five years | 72,299 |  | 89,377
| 95,919 |  | 112,997
| 95,919 |  | 112,997

10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 19,282 |  | 24,893

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 February 2024 | 24,893 | 24,893
Deferred taxation | (5,611 ) | (5,611 )
Balance at 31 January 2025 | 19,282 | 19,282

12. Share Capital

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

Page 6
Page 7
Albertbow Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 58,937 |  | 46,510
Later than one year and not later than five years | - |  | 54,579
| 58,937 |  | 101,089

14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Craig Trenier | 86,264 | 244,959 | 331,223 | - | -

Loans to directors are repayable on demand, and subject to interest at the prescribed HMRC beneficial loan interest rates.
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Craig Trenier | - | 21,093
Mr Harry Davies | - | 21,093

15. Ultimate Controlling Party
The company's ultimate controlling party is Shimna Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 7