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COMPANY REGISTRATION NUMBER: 05684473

Equine Natural Choice Limited

Filleted Unaudited Financial Statements

31 March 2026

Equine Natural Choice Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 4 | 4
Tangible assets | 6 |  | 64,572 | 73,344
|  | -------- | --------
|  | 64,576 | 73,348

Current assets

Stocks | 21,713 |  | 21,612
Debtors | 7 | 43,964 |  | 63,136
Cash at bank and in hand | 1,643 |  | 1,656
| -------- |  | --------
| 67,320 |  | 86,404

Creditors: amounts falling due within one year | 8 | 141,682 |  | 182,504
| --------- |  | ---------
Net current liabilities |  | 74,362 | 96,100
|  | -------- | --------
Total assets less current liabilities |  | ( 9,786) | ( 22,752)
|  | ------- | --------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | ( 9,788) | ( 22,754)
|  | ------- | --------
Shareholders deficit |  | ( 9,786) | ( 22,752)
|  | ------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Equine Natural Choice Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 6 July 2026 , and are signed on behalf of the board by:

Mr P Smith
Director

Company registration number: 05684473

Equine Natural Choice Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bleak House Farm, Dawsmere Road, Gedney Drove End, Lincs, PE12 9NW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. There are no key judgements. The key estimates include depreciation, and stock provisions.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% reducing balance
| Fixture and fittings | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 April 2025 and 31 March 2026 | 4
| ----
Amortisation |
At 1 April 2025 and 31 March 2026 | –
| ----
Carrying amount |
At 31 March 2026 | 4
| ----
At 31 March 2025 | 4
| ----

6. Tangible assets

| At 1 April 2025 and 31 March 2026
| £
Cost |
Plant and machinery | 53,116
Fixtures and fittings | 16,144
Motor vehicles | 110,000
Equipment | 1,407
Equine - Horses | 40,500
| ---------
| 221,167
| ---------

| At 1 April 2025 | Charge for the year | At 31 March 2026
| £ | £ | £
Depreciation |  |  |
Plant and machinery | 51,340 | 919 | 52,259
Fixtures and fittings | 16,014 | 119 | 16,133
Motor vehicles | 79,063 | 7,734 | 86,797
Equipment | 1,406 | – | 1,406
| --------- | ------- | ---------
| 147,823 | 8,772 | 156,595
| --------- | ------- | ---------

| At 31 March 2026 | At 31 March 2025
| £ | £
Carrying amount |  |
Plant and machinery | 857 | 1,776
Fixtures and fittings | 11 | 130
Motor vehicles | 23,203 | 30,937
Equipment | 1 | 1
Equine - Horses | 40,500 | 40,500
| -------- | --------
| 64,572 | 73,344
| -------- | --------

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 43,964 | 63,136
| -------- | --------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 36,841 | 32,878
Trade creditors | 40,752 | 38,690
Corporation tax | 2,223 | 2,194
Social security and other taxes | 3,911 | 2,372
Other creditors | 57,955 | 106,370
| --------- | ---------
| 141,682 | 182,504
| --------- | ---------

9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2026
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr P Smith | ( 107) | 107 | –
| Mrs K Smith | – | ( 14,896) | ( 14,896)
|  | ---- | -------- | --------
|  | ( 107) | ( 14,789) | ( 14,896)
|  | ---- | -------- | --------

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Mr P Smith | 4,264 | ( 4,371) | ( 107)
| Mrs K Smith | – | – | –
|  | ------- | ------- | ----
|  | 4,264 | ( 4,371) | ( 107)
|  | ------- | ------- | ----

10. Related party transactions
The company was under the control of Mr and Mrs Smith throughout the current period. Mr and Mrs Smith are the directors and shareholders. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.