Registration number: 08194127

ETHANJOSH LTD

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 6

ETHANJOSH LTD

Company Information

Director

Dr M Stein

Company secretary

Mrs N E Stein

Registered office

19 Lucerne Road Oxford OX2 7QB

Accountants

Mawson Breskal & Co Chartered Accountants6 Parkgate Avenue Barnet Herts EN4 0NR

ETHANJOSH LTD

(Registration number: 08194127)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	1,400
Other financial assets	5	100,000	100,000
		100,000	101,400
Current assets
Debtors		-	3,227
Cash at bank and in hand		1,696	3,172
		1,696	6,399
Creditors: Amounts falling due within one year		(62,133)	(52,133)
Net current liabilities		(60,437)	(45,734)
Total assets less current liabilities		39,563	55,666
Accruals and deferred income		(330)	(300)
Net assets		39,233	55,366
Capital and reserves
Called up share capital	6	2	2
Retained earnings		39,231	55,364
Shareholders' funds		39,233	55,366

For the financial year ending 31 August 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 May 2026
 

......................................... Dr M Stein Director

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in Engalnd and Wales.

The address of its registered office is:
19 Lucerne Road
Oxford
OX2 7QB

These financial statements were authorised for issue by the director on 28 May 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 abridged 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 abridged 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.

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.

Government grants

Grants that are received in respect of expenses or losses already incurred by the entity are recognised in the profit and loss account in the period when the grant becomes receivable.

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:

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Asset class	Depreciation method and rate
Furniture and equipment	25% straight line basis.
Buildings	Over 10 years.

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.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 1).

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	14,000	11,161	25,161
At 31 August 2025	14,000	11,161	25,161
Depreciation
At 1 September 2024	12,600	11,161	23,761
Charge for the year	1,400	-	1,400
At 31 August 2025	14,000	11,161	25,161
Carrying amount
At 31 August 2025	-	-	-
At 31 August 2024	1,400	-	1,400

Included within the net book value of land and buildings above is £Nil (2024 - £1,400) in respect of short leasehold land and buildings.
 

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

5	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 September 2024	100,000	100,000
At 31 August 2025	100,000	100,000
Impairment
Carrying amount
At 31 August 2025	100,000	100,000
At 31 August 2024	100,000	100,000

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2