Registration number: 13926361

EG'nT Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

EG'nT Limited

Company Information

Directors

Mrs E Griffith T A Harrison

Registered office

Suite A4, Skylon Court Coldnose Road Rotherwas Hereford England HR2 6JS

EG'nT Limited

(Registration number: 13926361)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	4,834	6,446
Investment property	5	204,090	204,090
		208,924	210,536
Current assets
Debtors	6	20,323	21,223
Cash at bank and in hand		47,282	45,882
		67,605	67,105
Creditors: Amounts falling due within one year	7	(178,674)	(178,271)
Net current liabilities		(111,069)	(111,166)
Total assets less current liabilities		97,855	99,370
Creditors: Amounts falling due after more than one year	7	(119,015)	(119,015)
Net liabilities		(21,160)	(19,645)
Capital and reserves
Called up share capital		1	1
Retained earnings		(21,161)	(19,646)
Shareholders' deficit		(21,160)	(19,645)

EG'nT Limited

(Registration number: 13926361)
Balance Sheet as at 28 February 2026

For the financial year ending 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; 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 27 October 2026 and signed on its behalf by:
 

......................................... Mrs E Griffith Director

......................................... T A Harrison Director

EG'nT Limited

Notes to the Unaudited Financial Statements for the year ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite A4, Skylon Court
Coldnose Road
Rotherwas
Hereford
HR2 6JS
England

These financial statements were authorised for issue by the Board on 27 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 turnover 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.

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:

EG'nT Limited

Notes to the Unaudited Financial Statements for the year ended 28 February 2026

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Furniture & Fittings	25% Reducing Balance Method

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

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. Trade creditors 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

EG'nT Limited

Notes to the Unaudited Financial Statements for the year ended 28 February 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	9,860	9,860
At 28 February 2026	9,860	9,860
Depreciation
At 1 March 2025	3,414	3,414
Charge for the year	1,612	1,612
At 28 February 2026	5,026	5,026
Carrying amount
At 28 February 2026	4,834	4,834
At 28 February 2025	6,446	6,446

5	Investment properties

	2026 £
At 1 March	204,090
At 28 February	204,090

There has been no valuation of investment property by an independent valuer.

EG'nT Limited

Notes to the Unaudited Financial Statements for the year ended 28 February 2026

6

Debtors

Current	2026 £	2025 £
Prepayments	205	385
Other debtors	20,118	20,838
	20,323	21,223

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	2,128	1,846
Other creditors	176,546	176,425
	178,674	178,271

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	119,015	119,015

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	119,015	119,015

EG'nT Limited

Notes to the Unaudited Financial Statements for the year ended 28 February 2026

10	Related party transactions

Transactions with directors

2026	At 1 March 2025 £	Repayments by director £	At 28 February 2026 £
Mrs E Griffith
Directors loan account	(176,425)	(121)	(176,546)

2025	At 1 March 2024 £	Repayments by director £	At 28 February 2025 £
Mrs E Griffith
Directors loan account	(176,305)	(120)	(176,425)