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ESB-LONDON LIMITED

Registered Number
11287285
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

ESB-LONDON LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Aryan Amin
Samrat Maheshkumar Brahmkshatriya

Registered Address

231 Kenton Road
Harrow
HA3 0HD

Registered Number

11287285 (England and Wales)
ESB-LONDON LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3328444
328444
Current assets
Stocks42,0005,000
Debtors2,9759,255
Cash at bank and on hand5759,845
5,55024,100
Creditors amounts falling due within one year5(69,189)(46,559)
Net current assets (liabilities)(63,639)(22,459)
Total assets less current liabilities(63,311)(22,015)
Creditors amounts falling due after one year6(10,139)(11,806)
Provisions for liabilities7(22)(84)
Net assets(73,472)(33,905)
Capital and reserves
Called up share capital200200
Profit and loss account(73,672)(34,105)
Shareholders' funds(73,472)(33,905)
The financial statements were approved and authorised for issue by the Board of Directors on 31 January 2025, and are signed on its behalf by:
Samrat Maheshkumar Brahmkshatriya
Director
Registered Company No. 11287285
ESB-LONDON LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
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.
Statement of compliance
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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
Total liabilities exceed current assets at the balance sheet date. The directors consider, however that the company has sufficient liquid assets to meet its liabilities as and when they fall due and that the company has sufficient support from its creditors. Accordingly the director considers that it is appropriate to prepare the accounts on a going concern basis.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment-3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 May 231,0366641,700
At 30 April 241,0366641,700
Depreciation and impairment
At 01 May 235996571,256
Charge for year1097116
At 30 April 247086641,372
Net book value
At 30 April 24328-328
At 30 April 234377444
4.Stocks

2024

2023

££
Finished goods2,0005,000
Total2,0005,000
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,22828,834
Bank borrowings and overdrafts100-
Taxation and social security1872,829
Other creditors65,67414,896
Total69,18946,559
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,13911,806
Total10,13911,806
Amount represent, bounce back loan received in wake of pandemic of Covid-19 to provide the business support assistance. The said loan is interest free for first 12 months. The loan span over 6 years and rate of interest being notified at 2.5%.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2284
Total2284