Company No: 08977367 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	5	6,860		3,423
		6,860		3,423
Current assets
Debtors	6	64,475		53,547
Cash at bank and in hand		86,391		77,783
		150,866		131,330
Creditors: amounts falling due within one year	7	( 88,762)		( 91,220)
Net current assets		62,104		40,110
Total assets less current liabilities		68,964		43,533
Creditors: amounts falling due after more than one year	8	0		( 2,500)
Provision for liabilities		( 1,715)		( 856)
Net assets		67,249		40,177
Capital and reserves
Called-up share capital	9	99		99
Profit and loss account		67,150		40,078
Total shareholder's funds		67,249		40,177

For the financial year ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The EB Partnership London Limited (registered number: 08977367) were approved and authorised for issue by the Board of Directors on 20 October 2026. They were signed on its behalf by:

Charles Forster Mccall Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The EB Partnership London Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Apsley House, 176 Upper Richmond Road, London, SW15 2SH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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.

Intangible assets

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

Goodwill

5 years straight line

Goodwill

Goodwill , being the amount paid in connection with the acquisition of a business in 2015 , is being amortised evenly over its estimated useful life over five years .

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	2 years straight line
Computer equipment	3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		8

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 May 2025	175,000		175,000
At 30 April 2026	175,000		175,000
Accumulated amortisation
At 01 May 2025	175,000		175,000
At 30 April 2026	175,000		175,000
Net book value
At 30 April 2026	0		0
At 30 April 2025	0		0

5. Tangible assets

	Plant and machinery		Computer equipment		Total
	£		£		£
Cost
At 01 May 2025	808		9,870		10,678
Additions	3,648		2,907		6,555
Disposals	0		( 3,764)		( 3,764)
At 30 April 2026	4,456		9,013		13,469
Accumulated depreciation
At 01 May 2025	516		6,739		7,255
Charge for the financial year	573		2,545		3,118
Disposals	0		( 3,764)		( 3,764)
At 30 April 2026	1,089		5,520		6,609
Net book value
At 30 April 2026	3,367		3,493		6,860
At 30 April 2025	292		3,131		3,423

6. Debtors

	2026		2025
	£		£
Trade debtors	15,415		27,495
Amounts owed by Group undertakings	30,998		0
Other debtors	18,062		26,052
	64,475		53,547

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	2,500		10,000
Trade creditors	1,098		15,035
Taxation and social security	62,309		58,635
Other creditors	22,855		7,550
	88,762		91,220

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		2,500

The bank loans are guaranteed by the Government (being part of the Coronavirus Bounce Back Loan Scheme).

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
99 Ordinary shares of £ 1.00 each	99		99

10. Financial commitments

Other financial commitments

	2026		2025
	£		£
Other financial commitments	6,012		12,024
	6,012		12,024

Total future financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £6,012 (2025: £12,024). This amount is in relation to operating lease commitments which are payable over the next year (2025: 2 years).

11. Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.