ESIM GO LIMITED


Directors	PAULUCCI COULDRICK, Zacchary Tim
	MAYNARD, Christopher John
	DE BARDI, Jose Vyvyan


Company Secretary	EXONIA CONSULTING LIMITED


Registered Address	8 North Bar Street
	Banbury
	OX16 0TB


Registered Number	12465777 (England and Wales)

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	5		23,607		332
Investments	6		(359,750)		11,250
			(336,143)		11,582
Current assets
Debtors	7	97,123		11,476
Cash at bank and on hand		58,155		13,324
		155,278		24,800
Creditors amounts falling due within one year	8	(197,894)		(27,877)
Net current assets (liabilities)			(42,616)		(3,077)
Total assets less current liabilities			(378,759)		8,505
Creditors amounts falling due after one year	9		(48,460)		(13,460)
Net assets			(427,219)		(4,955)
Capital and reserves
Called up share capital			4,000		4,000
Profit and loss account			(431,219)		(8,955)
Shareholders' funds			(427,219)		(4,955)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 4 October 2023, and are signed on its behalf by:

MAYNARD, Christopher John
Director
Registered Company No. 12465777

ESIM GO LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments policy
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments policy

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2023		2022
	Average number of employees during the year	5		0

5.	Property, plant and equipment

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 22	365	365
Additions	24,727	24,727
At 31 March 23	25,092	25,092
Depreciation and impairment
At 01 April 22	33	33
Charge for year	1,452	1,452
At 31 March 23	1,485	1,485
Net book value
At 31 March 23	23,607	23,607
At 31 March 22	332	332

6.	Fixed asset investments

	Loans to groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 April 22	8,250	3,000	11,250
Additions	(373,000)	2,000	(371,000)
Transfers	5,000	(5,000)	-
At 31 March 23	(359,750)	-	(359,750)
Net book value
At 31 March 23	(359,750)	-	(359,750)
At 31 March 22	8,250	3,000	11,250

	Notes
	¹Loans to group undertakings and participating interests ²Other investments other than loans

7.	Debtors

	2023	2022
	£	£
Other debtors	62,609	9,106
Prepayments and accrued income	34,101	2,370
Other debtors (Non-current)	413	-
Total	97,123	11,476


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

8.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	117,861	27,877
Other creditors	23,383	-
Accrued liabilities and deferred income	56,650	-
Total	197,894	27,877


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9.	Creditors after one year

	2023	2022
	£	£
Bank borrowings and overdrafts	48,460	13,460
Total	48,460	13,460