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Registered number: 15879790 11 BRIDGE TRADE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 AUGUST 2025
11 BRIDGE TRADE LIMITED REGISTERED NUMBER: 15879790 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Intangible assets | 5 |  | 13,000
Tangible assets | 6 |  | 2,082,447
|  |  | 2,095,447
Current assets |  |  |
Debtors | 7 | 628,888 |
Cash at bank and in hand | 8 | 276,864 |
|  | 905,752 |
Creditors: amounts falling due within one year | 9 | (3,224,691) |
Net current (liabilities)/assets |  |  | (2,318,939)
Total assets less current liabilities |  |  | (223,492)
Net liabilities |  |  | (223,492)
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | (223,493)
|  |  | (223,492)
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11 BRIDGE TRADE LIMITED REGISTERED NUMBER: 15879790 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
N M House
Director
Date: 1 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
11 BRIDGE TRADE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
11 Bridge Trade Limited (the "Company") is a private company limited by share capital, incorporated under the UK Companies Act 2006 on 6 August 2024 and domiciled in England. The address of the Company's registered office is 124 Finchley Road, London, NW3 5JS. 2.Accounting policies
| 2.1 | Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all reporting periods presented, unless otherwise stated.
| 2.2 | Basis of preparation of financial statements
The financial statements of the Company have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in conformity with Financial Reporting Standard 102 requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Company's accounting policies. Details of those estimates and/or judgments made in applying the Company's accounting policies towards the preparation of these financial statements that may be considered as yielding a significant risk of a material adjustment being made to the carrying amounts of assets and/or liabilities reported in the balance sheet during the next financial reporting period are disclosed in note 3 to the financial statements.
| 2.3 | Functional and presentational currency
Items included in the financial statements of the Company are measured using the currency of the primary economic environment in which the Company operates (the "functional currency"). The functional currency of the Company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling' (£) rounded to the nearest single unit of currency.
| 2.4 | Going concern
The directors having reviewed the financial performance and position of the Company, and the group of which the Company is a subsidiary undertaking of, up to the date these financial statements were approved and taking into account possible changes that may transpire determine that the Company will be able to operate within the level of its current facilities and have a reasonable expectation that the Company has adequate resources available at its disposal to continue in operational existence for the foreseeable future. While there will always remain inherent uncertainty, the directors consider it appropriate to continue to adopt the going concern basis in preparing the Company's financial statements and have not recognised any adjustments in the financial statements that would arise if the going concern basis were to become no longer appropriate. Page 3
11 BRIDGE TRADE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Taxation comprises of current (i.e. corporation) and deferred taxation; both of which are recognised in profit or loss. Current taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date in the UK where taxable income is generated by the Company through its business operations. Positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation are periodically evaluated with provisions recognised, where appropriate, on the basis of amounts expected to be payable to the respective tax authorities. Deferred taxation is recognised on temporary differences arising between the tax bases of assets and liabilities and their respective carrying amounts in the financial statements. Deferred taxation is calculated using tax rates and on the basis of tax laws enacted or substantively enacted at the balance sheet date and are expected to apply when the related deferred tax asset/liability is realised/settled. Deferred tax assets are recognised only to the extent that it is sufficiently probable that future taxable profits will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the respective deferred tax assets and liabilities relate to current taxation levied by the same tax authority.
| 2.6 | Intangible assets
Intangible assets comprise of capitalised branding design, artwork and website costs and are recognised at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided on a straight line basis over 5 years once the asset is available for use.
| 2.7 | Tangible fixed assets
Tangible fixed assets are recognised under the cost model and stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended upon acquisition. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | Straight line over 3 years
|  |  |  | Fixtures and fittings | - | Straight line over 5 years
|  |  |  | Occupied property improvements | - | Straight line over 10 years
Depreciation of a tangible fixed asset commences once the asset is available for use. The residual value and depreciation basis of tangible fixed assets are reviewed, and adjusted prospectively where deemed appropriate, if there is an indication of a significant change since the last balance sheet date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
11 BRIDGE TRADE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities; with said financial assets and liabilities classified in accordance with the substance of the underlying contractual obligations rather than its legal form. Financial assets and liabilities are recognised in the balance sheet upon becoming party to the contractual provisions of the instrument. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or the financial asset is transferred along with substantially all the risks and rewards of ownership of the asset to another party. Financial liabilities are derecognised only when the Company’s obligations are discharged, cancelled or expired. The measurement of specific financial assets, financial liabilities and equity is as outlined below:
| 2.9 | Debtors
Debtors are initially measured at transaction price (i.e fair value) and subsequently held, at transaction price less provision for impairment of assets.
| 2.10 | Cash and cash equivalents
Cash balances are reported by the Company as being financial instruments classified as short term receivables and are represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours and subject to an insignificant risk of changes in value. Cash balances are held at floating interest rates linked to UK bank rates.
| 2.11 | Creditors
Creditors are initially measured and subsequently held at transaction price (i.e fair value).
| 2.12 | Equity
Ordinary share capital, shown in equity, is initially measured and subsequently held at its nominal value. Where the transaction price for issued shares exceeds their nominal value, the difference is shown under equity in a share premium account with any directly attributable transaction costs associated with the issuing of said shares deducted from a share premium account. Dividends are recognised when they become legally payable upon approval by the Company directors.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to apply judgment and make estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other available sources based on historical experience and other factors that are considered to be relevant. Consequently, actual results may differ from that originally estimated. In the opinion of the directors, there were no judgments, estimates and/or assumptions made in applying the principal accounting policies, outlined in note 2 of these financial statements, towards the preparation of these financial statements that may be considered as having a significant risk of causing a material adjustment to the carrying amount of assets and/or liabilities carried forward as at the balance sheet date where by which the actual future outcome observed may differ from that originally determined and reported. Page 5
11 BRIDGE TRADE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
4. | Employees
| The average monthly number of employees, including directors, during the period was 0. In accordance with UK legislation, office holders (i.e. registered company directors or secretaries) of the Company are not employees of the Company on the grounds that they are not party to a contract with the Company that meets the criteria for status of an employee.
5. | Intangible assets
|  | £
| Cost |
| Additions | 13,000
| At 31 August 2025 | 13,000
| Net book value |
| At 31 August 2025 | 13,000
| Intangible assets which are material to the financial statements comprise of capitalised branding design, artwork and website costs for which the net book value as of the balance sheet date was £13,000 and the remaining amortisation period was 5 years.
6. | Tangible fixed assets
|  | Occupied property improve-ments | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| Additions | 1,509,843 | 221,660 | 350,944 | 2,082,447
| At 31 August 2025 | 1,509,843 | 221,660 | 350,944 | 2,082,447
| Net book value |  |  |  |
| At 31 August 2025 | 1,509,843 | 221,660 | 350,944 | 2,082,447
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11 BRIDGE TRADE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
7. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Due within one year |
| Other debtors | 451,150
| Prepayments and accrued income | 105,241
| Deferred taxation | 72,497
|  | 628,888
| Other debtors falling due within one year are non-interest bearing and their fair value is not materially different from their carrying value. As at the balance sheet date, the provision for impairment against debtors falling due within one year was £nil.
8. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 276,864
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 576,293
| Amounts owed to group undertakings | 2,645,470
| Other creditors | 1,035
| Accruals and deferred income | 1,893
|  | 3,224,691
| Amounts owed to group undertakings are unsecured, interest-free and repayable on demand with no fixed date of repayment.
10. | Contingent liabilities
As at the balance sheet date, the Company was party to a debenture in which a fixed and floating charge over all present and future assets of the Company was granted in respect of any amounts owed by the Company and its fellow group undertakings to National Westminster Bank plc. Page 7
11 BRIDGE TRADE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
11. | Related party transactions
| The Company has taken advantage of exemptions provided by Section 33 of Financial Reporting Standard 102 from the requirement to disclose transactions undertaken or balances carried forward as at the balance sheet date between the Company and its fellow wholly-owned group undertakings. There were no other related party transactions and/or period end balances to report in accordance with the Companies Act 2006 and Section 1A of Financial Reporting Standard 102 as part of these financial statements.
12. | Controlling party
The immediate parent undertaking is 11 Bridge Group Limited, a company incorporated under the UK Companies Act 2006, which holds a 100% interest in the total voting rights of 11 Bridge Property Limited. 11 Bridge Group Limited, whose registered office is located at 124 Finchley Road, London, NW3 5JS, is the parent undertaking of the smallest group to consolidate these financial statements.
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