Company registration number: 09186152
Annual report and unaudited financial statements
for the year ended 31 August 2026
for
Concept13 Limited
Pages for filing with the Registrar
Company registration number: 09186152
Concept13 Limited
Balance sheet
as at 31 August 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 2,329 3,674
2,329 3,674
Current assets
Stocks 269,770 260,000
Debtors 5 208,464 360,278
Cash at bank and in hand 461 4,374
478,695 624,652
Creditors: amounts falling due within one year
6 (112,438) (300,328)
Net current assets 366,257 324,324
Total assets less current liabilities 368,586 327,998
Provisions for liabilities (523) (848)
NET ASSETS 368,063 327,150
Capital and reserves
Called up share capital 100 100
Profit and loss account 367,963 327,050
TOTAL EQUITY 368,063 327,150
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09186152
Concept13 Limited
Balance sheet - continued
as at 31 August 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 3 November 2026 and signed on its behalf by:
Mr S Drewett, Director
3 November 2026
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Concept13 Limited
Notes to the financial statements
for the year ended 31 August 2026
1 Company information
Concept13 Limited is a private company registered in England and Wales. Its registered number is 09186152. The company is limited by shares. Its registered office is 49 Mill Street, Bedford, Bedfordshire, MK40 3EU.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 33% straight line
Fixtures & fittings - 33% straight line
Computer equipment - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Concept13 Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 September 2025 13,588
Additions 666
Disposals (673)
At 31 August 2026 13,581
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Concept13 Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
4 Tangible fixed assets - continued
Depreciation
At 1 September 2025 9,914
Charge for year 2,011
Eliminated on disposal (673)
At 31 August 2026 11,252
Net book value
At 31 August 2026 2,329
At 31 August 2025 3,674
5 Debtors
2026 2025
£ £
Trade debtors 165,491 295,305
Other debtors 4,686 3,750
Prepayments and accrued income 38,287 61,223
208,464 360,278
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 16,285 16,479
Trade creditors 15,269 146,069
Amounts owed to directors 7,206 49,566
Other creditors 1,875 11,482
Taxation 20,882 25,359
VAT payable 50,643 46,287
Accruals and deferred income 278 5,086
112,438 300,328
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