Company No: 04466452 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Catherine Elizabeth Jane Mayes

SECRETARY

David John Mayes

REGISTERED OFFICE	79-83 Old Durham Road
	Gateshead
	Tyne & Wear
	NE8 4BJ
	United Kingdom

COMPANY NUMBER

04466452 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	49,895		40,672
		49,895		40,672
Current assets
Stocks	5	34,013		32,809
Debtors	6	114,184		79,376
Cash at bank and in hand	7	214,455		407,881
		362,652		520,066
Creditors: amounts falling due within one year	8	( 53,151)		( 245,035)
Net current assets		309,501		275,031
Total assets less current liabilities		359,396		315,703
Provision for liabilities		( 9,305)		( 9,305)
Net assets		350,091		306,398
Capital and reserves
Called-up share capital		1		1
Profit and loss account		350,090		306,397
Total shareholder's funds		350,091		306,398

For the financial year ending 31 July 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of E Bush Ltd (registered number: 04466452) were approved and authorised for issue by the Director on 30 July 2026. They were signed on its behalf by:

Catherine Elizabeth Jane Mayes Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

E Bush Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 79-83 Old Durham Road, Gateshead, Tyne & Wear, NE8 4BJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of E Bush Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion. When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

0 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

0 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	7		11

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	32,400		32,400
At 31 July 2025	32,400		32,400
Accumulated amortisation
At 01 August 2024	32,400		32,400
At 31 July 2025	32,400		32,400
Net book value
At 31 July 2025	0		0
At 31 July 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 August 2024	276,168		276,168
Additions	17,218		17,218
At 31 July 2025	293,386		293,386
Accumulated depreciation
At 01 August 2024	235,496		235,496
Charge for the financial year	7,995		7,995
At 31 July 2025	243,491		243,491
Net book value
At 31 July 2025	49,895		49,895
At 31 July 2024	40,672		40,672

5. Stocks

	2025		2024
	£		£
Stocks	7,849		7,849
Work in progress	26,164		24,960
	34,013		32,809

6. Debtors

	2025		2024
	£		£
Trade debtors	107,138		73,999
Other debtors	7,046		5,377
	114,184		79,376

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	214,455		407,881

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	25,674		26,395
Taxation and social security	( 9,151)		12,669
Other creditors	36,628		205,971
	53,151		245,035