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Make It Bow Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Braiden Accounts Limited
Chartered Accountants
26 Waterfront
Brighton Marina Village
Brighton
East Sussex
BN2 5WA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11776978
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 609,121 745,113
609,121 745,113
CURRENT ASSETS
Debtors 5 36,325 33,121
Investments 6 - 2,299
Cash at bank and in hand 840,274 556,492
876,599 591,912
Creditors: Amounts Falling Due Within One Year 7 (803,371 ) (828,508 )
NET CURRENT ASSETS (LIABILITIES) 73,228 (236,596 )
TOTAL ASSETS LESS CURRENT LIABILITIES 682,349 508,517
Creditors: Amounts Falling Due After More Than One Year 8 (179,380 ) (202,090 )
NET ASSETS 502,969 306,427
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 502,869 306,327
SHAREHOLDERS' FUNDS 502,969 306,427
Page 1
Page 2
For the year ending 31 December 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
Miss Hannah Briley
Director
06/03/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Make It Bow Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11776978 . The registered office is 5 Hancock Road, London, E3 3DA.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Leasehold 20% Straight Line
Plant & Machinery 33% Straight Line
Fixtures & Fittings 33% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 1,184,126 344,562 5,322 1,534,010
Additions 1,242 5,014 1,344 7,600
As at 31 December 2025 1,185,368 349,576 6,666 1,541,610
Depreciation
As at 1 January 2025 527,350 258,196 3,351 788,897
Provided during the period 97,375 44,846 1,371 143,592
As at 31 December 2025 624,725 303,042 4,722 932,489
Net Book Value
As at 31 December 2025 560,643 46,534 1,944 609,121
As at 1 January 2025 656,776 86,366 1,971 745,113
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,031 15,256
Prepayments and accrued income 27,194 17,765
Called up share capital not paid 100 100
36,325 33,121
6. Current Asset Investments
2025 2024
£ £
Short term deposits - 2,299
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 196,285 87,410
Bank loans and overdrafts 5,000 15,000
Corporation tax 116,770 135,564
VAT 22,473 24,724
Net wages 2,076 1,785
Other creditors - rental deposits 185,890 131,414
Directors' loan accounts 274,877 41,500
Amounts owed to other participating interests - 391,111
803,371 828,508
Creditors due within one year include Rent Deposit collected on behalf of tennants.
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 179,380 202,090
Amounts owed to group undertakings represent amounts owed to Bearded Kitten Limited which are repayable within 5 years and attract interest of 3.99%, this loan was repaid in total in 2025.
9. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 25,000 41,500
Page 5