@BambuuBrush Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11749692

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,347		3,308

			2,347		3,308
CURRENT ASSETS
Stocks	5	5,000		5,000
Debtors	6	31,594		61,409
Cash at bank and in hand		76,934		54,973

		113,528		121,382
Creditors: Amounts Falling Due Within One Year	7	(33,222 )		(45,210 )

NET CURRENT ASSETS (LIABILITIES)			80,306		76,172

TOTAL ASSETS LESS CURRENT LIABILITIES			82,653		79,480

Creditors: Amounts Falling Due After More Than One Year	8		(49,054 )		(44,697 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(587 )		(827 )

NET ASSETS			33,012		33,956

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			32,012		32,956

SHAREHOLDERS' FUNDS			33,012		33,956

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@BambuuBrush Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

Mr T Eaton

Director

30th October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

@BambuuBrush Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11749692 . The registered office is 7-8 Portmill Lane, Hitchin, Hertfordshire, SG5 1DJ.

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

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. Going Concern Disclosure

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and

so these financial statements are prepared on the going concern basis.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates and assumptions

that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for

revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ

from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation

uncertainty.

2.4. Turnover

Turnover is derived from sales of environmentally friendly bamboo products and is recognised when the goods are

delivered to the customer. Turnover is recorded at the fair value of the consideration received or receivable, and

excludes value added tax and rebates.

2.5. 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:

Fixtures & Fittings	20% on cost
Computer Equipment	20% on cost

2.6. Leasing and Hire Purchase Contracts

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

2.7. Stocks and Work in Progress

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

2.8. Financial Instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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@BambuuBrush Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.9. 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.

2.10. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.11. Pensions

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	4,923	4,397	9,320
Additions	-	445	445

As at 31 January 2026	4,923	4,842	9,765

Depreciation
As at 1 February 2025	2,557	3,455	6,012
Provided during the period	984	422	1,406

As at 31 January 2026	3,541	3,877	7,418

Net Book Value
As at 31 January 2026	1,382	965	2,347

As at 1 February 2025	2,366	942	3,308

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@BambuuBrush Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Stocks

	2026	2025
	£	£
Stock	5,000	5,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	22,129	61,229
Amounts owed by group undertakings	9,465	180

	31,594	61,409

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,510	28,573
Bank loans and overdrafts	2,660	2,500
Other creditors	19,747	6,907
Taxation and social security	7,305	7,230

	33,222	45,210

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	9,904	13,141
Other creditors	39,150	31,556

	49,054	44,697

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1,000 Ordinary Shares of £ 1.00 each	1,000	1,000

10. Related Party Transactions

During the year, total dividends of £17,000 (2025: £Nil) were paid to the directors.

At the balance sheet date, the directors were owed £39,150 (2025 - £31,556 ).

One Simple Change Consulting Limited

A company in which Mr T Eaton and Miss R Dudbridge are directors and shareholders.

At the balance sheet date, £9,465 (2025 - £180) was due from the related party.

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