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Registration number: 07252852

Equibreed UK Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Equibreed UK Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

Equibreed UK Limited

Company Information

Director | Dr A Clutton-Brock

Registered office | Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Accountants | Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

Equibreed UK Limited

(Registration number: 07252852)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1 | 1
Tangible assets | 5 | 1,032,943 | 1,067,926
|  | 1,032,944 | 1,067,927
Current assets |  |  |
Stocks | 6 | 25,326 | 33,385
Debtors | 7 | 542,838 | 380,723
Cash at bank and in hand |  | 196,768 | 144,965
|  | 764,932 | 559,073
Creditors: Amounts falling due within one year | 8 | (455,449) | (355,240)
Net current assets |  | 309,483 | 203,833
Total assets less current liabilities |  | 1,342,427 | 1,271,760
Creditors: Amounts falling due after more than one year | 8 | - | (276)
Net assets |  | 1,342,427 | 1,271,484
Capital and reserves |  |  |
Called up share capital |  | 96 | 96
Share premium reserve |  | 249,975 | 249,975
Retained earnings |  | 1,092,356 | 1,021,413
Shareholders' funds |  | 1,342,427 | 1,271,484

Equibreed UK Limited

(Registration number: 07252852)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 17 July 2026

......................................... Dr A Clutton-Brock Director

Equibreed UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
Vicarage Court
160 Ermin Street
Swindon
Wiltshire
SN3 4NE
England

The principal place of business is:
Lower Meadows
Grange Lane
Beenham
Reading
Berkshire
RG7 5PT
England

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. These financial statements have been prepared under the historical cost convention.

The presentational currency of these financial statements is pound sterling and they have been rounded to the nearest whole number.

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.

Equibreed UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

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:

Asset class | Depreciation method and rate
Land and buildings | 1% straight line
Furniture, fittings and equipment | 25% straight line
Other tangible assets | 25% straight line
Motor vehicles | 25% straight line
Plant & Machinery | 5% - 25% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Equibreed UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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.

Stocks

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

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Equibreed UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 10).

Equibreed UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 November 2024 | 1 | 1
At 31 October 2025 | 1 | 1
Amortisation
Carrying amount
At 31 October 2025 | 1 | 1
At 31 October 2024 | 1 | 1

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £
Cost or valuation
At 1 November 2024 | 992,840 | 15,185 | 94,276 | 412,481
Additions | - | 207 | 7,639 | 32,159
Disposals | - | - | (1) | (9,061)
At 31 October 2025 | 992,840 | 15,392 | 101,914 | 435,579
Depreciation
At 1 November 2024 | 67,138 | 13,748 | 46,979 | 318,991
Charge for the year | 9,475 | 740 | 20,006 | 42,943
Eliminated on disposal | - | - | - | (7,238)
At 31 October 2025 | 76,613 | 14,488 | 66,985 | 354,696
Carrying amount
At 31 October 2025 | 916,227 | 904 | 34,929 | 80,883
At 31 October 2024 | 925,702 | 1,437 | 47,297 | 93,490

Equibreed UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

| Total £
Cost or valuation
At 1 November 2024 | 1,514,782
Additions | 40,005
Disposals | (9,062)
At 31 October 2025 | 1,545,725
Depreciation
At 1 November 2024 | 446,856
Charge for the year | 73,164
Eliminated on disposal | (7,238)
At 31 October 2025 | 512,782
Carrying amount
At 31 October 2025 | 1,032,943
At 31 October 2024 | 1,067,926

Included within the net book value of land and buildings above is £916,228 (2024 - £925,702) in respect of freehold land and buildings.

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 25,326 | 33,385

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 498,962 | 325,894
Prepayments | 3,368 | 3,995
Other debtors | 40,508 | 50,834
| 542,838 | 380,723

Equibreed UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | - | 325
Trade creditors |  | 63,440 | 48,484
Taxation and social security |  | 132,451 | 91,403
Accruals and deferred income |  | 4,189 | 3,216
Other creditors |  | 255,369 | 211,812
|  | 455,449 | 355,240

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 276

9 | Related party transactions

Summary of transactions with other related parties

The company currently have outstanding loans with Equigenetics, who is solely owned by the director, Amber Clutton-Brock. The total balance due at year end was £187,000 (2024 £127,000)