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REGISTERED NUMBER: 10534593 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

EFS Ross Limited

EFS Ross Limited (Registered number: 10534593)






Contents of the Financial Statements
for the year ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

EFS Ross Limited

Company Information
for the year ended 30 April 2025







DIRECTORS: W Ross
E Ross





REGISTERED OFFICE: 285 Larkshall Road
London
E4 9HY





REGISTERED NUMBER: 10534593 (England and Wales)





ACCOUNTANTS: Libra Wealth Management Limited
Suite 5, 10 Churchill Square
West Malling
Kent
ME19 4YU

EFS Ross Limited (Registered number: 10534593)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,266,687 1,266,687

CURRENT ASSETS
Debtors 5 6,386 3,432
Cash at bank 141 36
6,527 3,468
CREDITORS
Amounts falling due within one year 6 48,878 90,247
NET CURRENT LIABILITIES (42,351 ) (86,779 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,224,336

1,179,908

PROVISIONS FOR LIABILITIES 110,014 110,014
NET ASSETS 1,114,322 1,069,894

EFS Ross Limited (Registered number: 10534593)

Balance Sheet - continued
30 April 2025

2025 2024
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 7 365,245 365,245
Retained earnings 748,977 704,549
SHAREHOLDERS' FUNDS 1,114,322 1,069,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 July 2025 and were signed on its behalf by:





E Ross - Director


EFS Ross Limited (Registered number: 10534593)

Notes to the Financial Statements
for the year ended 30 April 2025

1. STATUTORY INFORMATION

EFS Ross Limited 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 as modified by the revaluation of certain assets.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 NIL (2024 - NIL).

EFS Ross Limited (Registered number: 10534593)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2024
and 30 April 2025 1,266,687
NET BOOK VALUE
At 30 April 2025 1,266,687
At 30 April 2024 1,266,687

Fair value at 30 April 2025 is represented by:
£   
Valuation in 2018 440,055
Cost 826,632
1,266,687

If investment property had not been revalued it would be included at a historical cost of £774,940. Investment property was valued by the directors at the year-end on an open market basis for a total of £1,226,687.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 100 -
Other debtors 6,286 3,432
6,386 3,432

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - (1 )
Taxation and social security 14,907 13,307
Other creditors 33,971 76,941
48,878 90,247

EFS Ross Limited (Registered number: 10534593)

Notes to the Financial Statements - continued
for the year ended 30 April 2025

7. RESERVES
Fair
value
reserve
£   
At 1 May 2024
and 30 April 2025 365,245

8. RELATED PARTY DISCLOSURES

EFS Ross Limited owns two properties which are let on commercial terms to Theana Limited, a wholly owned subsidiary. Rents charged during the year amounted to £60,000.

Dividends were received during the year from Theana Limited amounting to £75,130 (2024; £78,987). Dividends were also paid to the directors from EFS Ross Limited for £75,400.

9. ULTIMATE CONTROLLING PARTY

The company is under the joint and equal control of the directors.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
EFS Ross Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EFS Ross Limited for the year ended 30 April 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of EFS Ross Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EFS Ross Limited and state those matters that we have agreed to state to the Board of Directors of EFS Ross Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EFS Ross Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that EFS Ross Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EFS Ross Limited. You consider that EFS Ross Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EFS Ross Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Libra Wealth Management Limited
Suite 5, 10 Churchill Square
West Malling
Kent

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
EFS Ross Limited

ME19 4YU


17 July 2025