Registration number: 11433091

Edward de Bono Ltd
(Registration number: 11433091)

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Edward de Bono Ltd
(Registration number: 11433091)

Company Information

Directors

Mr C B de Bono Mr C de Bono Mr L M Kaye

Registered office

Cranmer Hall Creake Road Cranmer Fakenham NR21 9HX

Registered number

11433091

Edward de Bono Ltd
(Registration number: 11433091)

Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed Assets
Intangible assets	4	1,448,642	1,448,642
Tangible Assets	5	1,423	1,897
Investments	6	569,421	511,445
		2,019,486	1,961,984
Current assets
Debtors	7	40,446	59,618
Cash at bank and in hand		180,529	133,620
		220,975	193,238
Creditors: Amounts falling due within one year	8	(33,766)	(26,994)
Net current assets		187,209	166,244
Total assets less current liabilities		2,206,695	2,128,228
Provisions for liabilities		(4,476)	(4,476)
Net assets		2,202,219	2,123,752
Capital and Reserves
Called up share capital		1,741,772	1,741,772
Revaluation reserve		(297,048)	(297,048)
Non distributable reserves		22,495	22,495
Retained Earnings		735,000	656,533
Shareholders' funds		2,202,219	2,123,752

Edward de Bono Ltd
(Registration number: 11433091)

Balance Sheet as at 30 June 2026

For the financial year ending 30 June 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 October 2026 and signed on its behalf by:
 

......................................... Mr C de Bono Director

Edward de Bono Ltd
(Registration number: 11433091)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Cranmer Hall
Creake Road
Cranmer
Fakenham
NR21 9HX

These financial statements were authorised for issue by the Board on 23 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Edward de Bono Ltd
(Registration number: 11433091)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% Straight line
Fixtures and fittings	25% Reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Edward de Bono Ltd
(Registration number: 11433091)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

Edward de Bono Ltd
(Registration number: 11433091)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Intangible assets

	Intellectual property £	Total £
Cost or valuation
At 1 July 2025	1,448,642	1,448,642
At 30 June 2026	1,448,642	1,448,642
Amortisation
Carrying amount
At 30 June 2026	1,448,642	1,448,642
At 30 June 2025	1,448,642	1,448,642

5	Tangible Assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	6,472	6,472
At 30 June 2026	6,472	6,472
Depreciation
At 1 July 2025	4,575	4,575
Charge for the year	474	474
At 30 June 2026	5,049	5,049
Carrying amount
At 30 June 2026	1,423	1,423
At 30 June 2025	1,897	1,897

Edward de Bono Ltd
(Registration number: 11433091)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

6	Other financial assets (current and non-current)

	2026 £	2025 £
Non-current financial assets
Investments	569,421	511,445

	Financial assets at fair value through profit and loss £
Non-current financial assets
Cost or valuation
At 1 July 2025	511,446
Fair value adjustments	1,999
Additions	134,066
Disposals	(78,090)
At 30 June 2026	569,421
Impairment
Carrying amount
At 30 June 2026	569,421
At 30 June 2025	511,445

Edward de Bono Ltd
(Registration number: 11433091)

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7

Debtors