EZ Gains Ltd - Accounts

Registered Number: 13893838 EZ Gains Ltd
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	7,958	8,400
Tangible fixed assets	4	41,420	4,089
Investments	5	95,749	200
		145,127	12,689
Current assets
Stocks		81,107	5,000
Debtors		42,946	8,640
Cash at bank and in hand		17,130	5,640
		141,183	19,280
Creditors: amount falling due within one year		(167,294)	(31,758)
Net current assets		(26,111)	(12,478)

Total assets less current liabilities		119,016	211
Creditors: amount falling due after more than one year		(26,343)	-
Net assets		92,673	211

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		92,573	111
Shareholders' funds		92,673	211

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 18 August 2026 and were signed on its behalf by:

-------------------------------
Clinton James Butcher
Director

EZ Gains Ltd
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

EZ Gains Ltd is a private company, limited by shares, registered in England and Wales, registration number 13893838, registration address Unit 7 Lodge Farms Barns, New Road, Norwich, Norfolk, NR9 3LZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Straight Line
Computer Equipment	33% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2025 : 2).

Intangible fixed assets

Cost	Patents	Total
	£	£
At 01 March 2025	8,842	8,842
Additions	-	-
Disposals	-	-
At 28 February 2026	8,842	8,842
Amortisation
At 01 March 2025	442	442
Charge for year	442	442
On disposals	-	-
At 28 February 2026	884	884
Net book values
At 28 February 2026	7,958	7,958
At 28 February 2025	8,400	8,400

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 March 2025	8,100	665	8,765
Additions	38,990	-	38,990
Disposals	-	-	-
At 28 February 2026	47,090	665	47,755
Depreciation
At 01 March 2025	4,050	626	4,676
Charge for year	1,620	39	1,659
On disposals	-	-	-
At 28 February 2026	5,670	665	6,335
Net book values
Closing balance as at 28 February 2026	41,420	-	41,420
Opening balance as at 01 March 2025	4,050	39	4,089

Investments

Cost	Loans to group undertakings	Loans to participating interests	Total
	£	£	£
At 01 March 2025	-	200	200
Additions	95,549	-	95,549
Disposals	-	-	-
At 28 February 2026	95,549	200	95,749

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100