Registration number: 08735304

Alibrate Limited

trading as History Heroes

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Alibrate Limited

trading as History Heroes

Company Information

Director

Ms Alex Ehrmann

Registered office

4 Ardington Courtyard Roke Lane Witley Surrey GU8 5NF

Accountants

Niall McConkey FCCA, AIMS Accountants Chartered Certified AccountantUnit 4 Ardington Courtyard Roke Lane Witley Godalming Surrey GU8 5NF

Alibrate Limited

trading as History Heroes

(Registration number: 08735304)
Abridged Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	133
Tangible assets	5	943	704
		943	837
Current assets
Stocks	6	42,553	42,478
Debtors		13,460	1,405
Cash at bank and in hand		9,812	7,093
		65,825	50,976
Creditors: Amounts falling due within one year		(121,587)	(99,567)
Net current liabilities		(55,762)	(48,591)
Total assets less current liabilities		(54,819)	(47,754)
Accruals and deferred income		(16,344)	(16,544)
Net liabilities		(71,163)	(64,298)
Capital and reserves
Called up share capital	7	135	135
Share premium reserve		99,965	99,965
Retained earnings		(171,263)	(164,398)
Shareholders' deficit		(71,163)	(64,298)

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.

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.

Alibrate Limited

trading as History Heroes

(Registration number: 08735304)
Abridged Balance Sheet as at 31 October 2025

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 20 July 2026
 

......................................... Ms Alex Ehrmann Director

Alibrate Limited

trading as History Heroes

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

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
4 Ardington Courtyard
Roke Lane
Witley
Surrey
GU8 5NF

These financial statements were authorised for issue by the director on 20 July 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.

Alibrate Limited

trading as History Heroes

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

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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
Office equipment	Straight line 25%

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.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

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.

Alibrate Limited

trading as History Heroes

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

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 estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 1 (2024 - 1).

Alibrate Limited

trading as History Heroes

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

4	Intangible assets

	Total £
Cost or valuation
At 1 November 2024	5,000
Revaluations	5,778
At 31 October 2025	10,778
Amortisation
At 1 November 2024	10,645
Amortisation charge	133
At 31 October 2025	10,778
Carrying amount
At 31 October 2025	-
At 31 October 2024	133

Alibrate Limited

trading as History Heroes

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

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	3,316	3,316
Additions	749	749
Disposals	(980)	(980)
At 31 October 2025	3,085	3,085
Depreciation
At 1 November 2024	2,611	2,611
Charge for the year	511	511
Eliminated on disposal	(980)	(980)
At 31 October 2025	2,142	2,142
Carrying amount
At 31 October 2025	943	943
At 31 October 2024	704	704

6

Stocks

	2025 £	2024 £
Other inventories	42,553	42,478

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £0.10 each	1,298	130	1,298	130
Ordinary B of £0.10 each	54	5	54	5
	1,352	135	1,352	135