IRIS Accounts Production v25.1.3.33 12719632 director 1.8.23 31.7.24 31.7.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh127196322023-07-31127196322024-07-31127196322023-08-012024-07-31127196322022-07-31127196322022-08-012023-07-31127196322023-07-3112719632ns15:EnglandWales2023-08-012024-07-3112719632ns14:PoundSterling2023-08-012024-07-3112719632ns10:Director12023-08-012024-07-3112719632ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3112719632ns10:SmallEntities2023-08-012024-07-3112719632ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3112719632ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3112719632ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3112719632ns10:FullAccounts2023-08-012024-07-3112719632ns10:RegisteredOffice2023-08-012024-07-3112719632ns5:CurrentFinancialInstruments2024-07-3112719632ns5:CurrentFinancialInstruments2023-07-3112719632ns5:ShareCapital2024-07-3112719632ns5:ShareCapital2023-07-3112719632ns5:RetainedEarningsAccumulatedLosses2024-07-3112719632ns5:RetainedEarningsAccumulatedLosses2023-07-3112719632ns5:CostValuation2023-07-3112719632ns5:CostValuation2024-07-3112719632ns5:AdditionsToInvestments2024-07-3112719632ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3112719632ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-31
REGISTERED NUMBER: 12719632 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

ESCALUSCAPITAL LTD

ESCALUSCAPITAL LTD (REGISTERED NUMBER: 12719632)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESCALUSCAPITAL LTD

Company Information
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Ms M Sironi





REGISTERED OFFICE: Ground Floor Marlborough House
298 Regents Park Road
London
N3 2SZ





REGISTERED NUMBER: 12719632 (England and Wales)






ESCALUSCAPITAL LTD (REGISTERED NUMBER: 12719632)

Balance Sheet
31 JULY 2024

31.7.24 31.7.23
Notes £ £ £
FIXED ASSETS
Investments 4 84,261 5,784

CURRENT ASSETS
Debtors 5 3,080 7,900
Cash at bank and in hand 61,984 126,498
65,064 134,398
CREDITORS
Amounts falling due within one year 6 8,652 11,841
NET CURRENT ASSETS 56,412 122,557
TOTAL ASSETS LESS CURRENT
LIABILITIES

140,673

128,341

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 139,673 127,341
140,673 128,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 June 2025 and were signed by:





Ms M Sironi - Director


ESCALUSCAPITAL LTD (REGISTERED NUMBER: 12719632)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

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

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 historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

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 tax
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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS

31.7.24 31.7.23
£ £
Shares in group undertakings 6,000 -
Loans to group undertakings 12,630 -
Participating interests 5,784 5,784
Loans to undertakings in which the company
has a participating interest

59,847

-
84,261 5,784

ESCALUSCAPITAL LTD (REGISTERED NUMBER: 12719632)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024

4. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Shares in
group Interest in
undertakings associate Totals
£ £ £
COST
At 1 August 2023 - 5,784 5,784
Additions 6,000 - 6,000
At 31 July 2024 6,000 5,784 11,784
NET BOOK VALUE
At 31 July 2024 6,000 5,784 11,784
At 31 July 2023 - 5,784 5,784
Loans to
group Loans to
undertakings associates Totals
£ £ £
New in year 12,630 59,847 72,477
At 31 July 2024 12,630 59,847 72,477

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Other debtors 1,000 7,900
Value added tax 2,080 -
3,080 7,900

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Trade creditors 3,119 -
Corporation tax 2,893 8,481
Accruals and deferred income 2,640 3,360
8,652 11,841