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Registered Number: 03244875
England and Wales

 

 

 

ESSELL LONDON LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Director Mr S D Logan
Registered Number 03244875
Registered Office Windfall House D1 The Courtyard
Alban Park, St. Albans
Hertfordshire
AL4 0LA
Accountants Windfall Accounting LLP
Windfall House, D1 The Courtyard
Alban Park Hatfield Road
St. Albans
AL4 0LA
Secretary Mr S P Logan
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 53,025    29,960 
53,025    29,960 
Current assets      
Debtors 4 340,413    204,894 
Cash at bank and in hand 248,428    223,313 
588,841    428,207 
Creditors: amount falling due within one year 5 (213,707)   (80,495)
Net current assets 375,134    347,712 
 
Total assets less current liabilities 428,159    377,672 
Net assets 428,159    377,672 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 428,059    377,572 
Shareholders' funds 428,159    377,672 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 02 June 2025 and were signed by:


-------------------------------
Mr S D Logan
Director
2
General Information
Essell London Limited is a private company, limited by shares, registered in England and Wales, registration number 03244875, registration address Windfall House D1 The Courtyard, Alban Park, St. Albans, Hertfordshire, AL4 0LA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current and deferred tax assets and liabilities are not discounted.



Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line
Computer Equipment 33.33% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 October 2023 57,170    2,752    59,922 
Additions 50,354      50,354 
Disposals    
At 30 September 2024 107,524    2,752    110,276 
Depreciation
At 01 October 2023 28,029    1,933    29,962 
Charge for year 26,880    409    27,289 
On disposals    
At 30 September 2024 54,909    2,342    57,251 
Net book values
Closing balance as at 30 September 2024 52,615    410    53,025 
Opening balance as at 01 October 2023 29,141    819    29,960 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 340,413    198,905 
VAT   5,989 
340,413    204,894 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 106,629    16,381 
Corporation Tax 69,531    51,049 
PAYE & Social Security 7,079    4,507 
Accrued Expenses 2,300    2,300 
Other Creditors 165    220 
Wages & Salaries Control Account   3,763 
Directors' Current Accounts 2,067    2,275 
VAT 25,936   
213,707    80,495 

6.

Related Party Note

Creditors due within one year includes an amount of £2,067 (2023 - £2,275) due to the director. This loan is repayable on demand.
3