REGISTERED NUMBER: 06826288 (England and Wales)

Unaudited Financial Statements

for the Year Ended 29 June 2025

for

EQUITY & RESOURCES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J Southall

REGISTERED OFFICE:

32 Grosvenor Gardens

London

SW1W 0DH

REGISTERED NUMBER:

06826288 (England and Wales)

ACCOUNTANTS:

Trevor Jones & Partners Ltd

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

FIXED ASSETS

Intangible assets

4

45,000

45,000

Investments

5

403,771

282,556

448,771

327,556

CURRENT ASSETS

Debtors

6

170,752

113,951

Cash at bank

2,179

-

172,931

113,951

CREDITORS

Amounts falling due within one year

7

432,150

273,275

NET CURRENT LIABILITIES

(259,219

)

(159,324

)

TOTAL ASSETS LESS CURRENT LIABILITIES

189,552

168,232

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

189,551

168,231

189,552

168,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 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 31 March 2026 and were signed by:

S J Southall - Director

1.	STATUTORY INFORMATION

Equity & Resources Limited 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 as modified by the revaluation of certain assets.

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 0, 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.

Investments in associates

Investments in associate undertakings are recognised at cost.

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 1 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 30 June 2024

and 29 June 2025

45,000

NET BOOK VALUE

At 29 June 2025

45,000

At 29 June 2024

45,000

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 30 June 2024

282,556

Additions

121,215

At 29 June 2025

403,771

NET BOOK VALUE

At 29 June 2025

403,771

At 29 June 2024

282,556

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

16,289

11,588

Other debtors

154,463

102,363

170,752

113,951

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

31

Taxation and social security

70,912

55,136

Other creditors

361,238

218,108

432,150

273,275