byEloise Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09310512

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,270		6,600
Tangible Assets	5		1,913		2,895

			5,183		9,495
CURRENT ASSETS
Stocks	6	60,507		63,372
Debtors	7	92,246		116,460
Cash at bank and in hand		61,678		80,214

		214,431		260,046
Creditors: Amounts Falling Due Within One Year	8	(104,615 )		(117,836 )

NET CURRENT ASSETS (LIABILITIES)			109,816		142,210

TOTAL ASSETS LESS CURRENT LIABILITIES			114,999		151,705

PROVISIONS FOR LIABILITIES
Deferred Taxation			(864 )		(2,277 )

NET ASSETS			114,135		149,428

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			113,935		149,228

SHAREHOLDERS' FUNDS			114,135		149,428

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byEloise Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Lena Ahlqvist Director	Mrs Charlotte Drew Director
28 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

byEloise Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09310512 . The registered office is C/O BWBCA Limited Office 44, A30 Business Centre, Okehampton, Devon, EX20 1BG.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

Related Party Exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.2. Turnover

Turnover represents net invoiced sales of goods, excluding value added tax. Sales are recorded on the date the order is received from the customer. Goods are dispatched to the customer either on the day that the order is received, or on the subsequent working day. Orders received but not dispatched at the balance sheet date are reallocated to deferred income.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and accumulated impairment losses.

Trademarks and Patents

Trademarks are amortised from the date they are accepted by the register over a 10 year basis.

Website Development

Website costs have been capitalised where an integral website element has been developed. The costs are amortised over 3 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	straight line over 3 years

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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byEloise Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred Tax

Deferred tax is recognised in respect of all material 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.

2.8. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.9. Stocks

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Other	Development Costs	Total
	£	£	£
Cost
As at 1 December 2024	2,828	27,138	29,966
Additions	1,800	-	1,800
Disposals	(2,828 )	-	(2,828 )

As at 30 November 2025	1,800	27,138	28,938

Amortisation
As at 1 December 2024	2,545	20,821	23,366
Provided during the period	463	4,667	5,130
Disposals	(2,828 )	-	(2,828 )

As at 30 November 2025	180	25,488	25,668

Net Book Value
As at 30 November 2025	1,620	1,650	3,270

As at 1 December 2024	283	6,317	6,600

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byEloise Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	4,023	4,705	8,728

As at 30 November 2025	4,023	4,705	8,728

Depreciation
As at 1 December 2024	2,057	3,776	5,833
Provided during the period	524	458	982

As at 30 November 2025	2,581	4,234	6,815

Net Book Value
As at 30 November 2025	1,442	471	1,913

As at 1 December 2024	1,966	929	2,895

6. Stocks

	2025	2024
	£	£
Stock	60,507	63,372

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	67,398	94,077
Other debtors	24,848	22,383

	92,246	116,460

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	20,592	28,742
Amounts owed to group undertakings	26,487	18,814
Other creditors	33,297	33,926
Taxation and social security	24,239	36,354

	104,615	117,836

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
200 Ordinary Shares of £ 1.00 each	200	200

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byEloise Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	1,556	1,468

	1,556	1,468

11. Related Party Transactions

As at the balance sheet date, the company owed a director £296 (2024 - NIL). This amount is interest free and repayable on demand.

12. Ultimate Controlling Party

The company's immediate and ultimate parent undertaking is byEloise AB, a company incorporated in Sweden and registered address of Brygghuset Norrtullsgatan, 12 N, 113 27, Stockholm, Sweden.

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