REGISTERED NUMBER: 06620023 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EQUITOGS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

16,840

-

Tangible assets

5

194,518

158,564

211,358

158,564

CURRENT ASSETS

Stocks

745,059

841,014

Debtors

6

57,300

61,485

Cash at bank and in hand

81,706

229,664

884,065

1,132,163

CREDITORS

Amounts falling due within one year

7

405,913

433,709

NET CURRENT ASSETS

478,152

698,454

TOTAL ASSETS LESS CURRENT LIABILITIES

689,510

857,018

CREDITORS

Amounts falling due after more than one year

8

(139,706

)

(179,323

)

PROVISIONS FOR LIABILITIES

(30,223

)

(26,793

)

NET ASSETS

519,581

650,902

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

518,581

649,902

SHAREHOLDERS' FUNDS

519,581

650,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 September 2026 and were signed on its behalf by:

K F Ewers - Director

1.	STATUTORY INFORMATION

Equitogs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06620023

Registered office:

Wharf Farm

Wisborough Green

Billingshurst

West Sussex

RH14 0JG

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

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

Computer software is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Leasehold

- 10% on cost

Improvements to property

- 10% on cost

Office equipment

- 25% on cost

Computer equipment

- 25% on cost

Horses

- 25% on cost

Motor vehicles

- 20% on reducing balance

Stocks

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

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

13,614

Additions

18,395

At 31 December 2025

32,009

AMORTISATION

At 1 January 2025

13,614

Charge for year

1,555

At 31 December 2025

15,169

NET BOOK VALUE

At 31 December 2025

16,840

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 January 2025

7,564

82,394

137,750

Additions

-

40,966

12,146

At 31 December 2025

7,564

123,360

149,896

DEPRECIATION

At 1 January 2025

5,420

25,905

52,939

Charge for year

757

8,321

6,178

At 31 December 2025

6,177

34,226

59,117

NET BOOK VALUE

At 31 December 2025

1,387

89,134

90,779

At 31 December 2024

2,144

56,489

84,811

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

5,226

75,999

37,171

346,104

Additions

-

-

3,445

56,557

At 31 December 2025

5,226

75,999

40,616

402,661

DEPRECIATION

At 1 January 2025

5,191

65,096

32,989

187,540

Charge for year

35

2,180

3,132

20,603

At 31 December 2025

5,226

67,276

36,121

208,143

NET BOOK VALUE

At 31 December 2025

-

8,723

4,495

194,518

At 31 December 2024

35

10,903

4,182

158,564

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

50,974

49,650

Other debtors

6,326

11,835

57,300

61,485

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

39,784

40,049

Trade creditors

183,190

226,270

Taxation and social security

90,904

114,861

Other creditors

92,035

52,529

405,913

433,709

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

139,706

179,323

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

25,313

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

179,490

219,372

The loans included above are secured by way of fixed and floating charges against the assets of the company.