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ESG UK MVNA LIMITED

Registered Number
15268851
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

ESG UK MVNA LIMITED
Company Information
for the period from 8 November 2023 to 31 March 2025

Directors

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

Registered Address

8 North Bar Street
Banbury
OX16 0TB

Registered Number

15268851 (England and Wales)
ESG UK MVNA LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

£

£

Current assets
Stocks3180,000
Debtors4281,348
Cash at bank and on hand7,375
468,723
Creditors amounts falling due within one year5(1,184,961)
Net current assets (liabilities)(716,238)
Total assets less current liabilities(716,238)
Net assets(716,238)
Capital and reserves
Called up share capital400
Profit and loss account(716,638)
Shareholders' funds(716,238)
The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2025, and are signed on its behalf by:
DE BARDI, Jose Vyvyan
Director
MAYNARD, Christopher John
Director
PAULUCCI COULDRICK, Zacchary Tim
Director

Registered Company No. 15268851
ESG UK MVNA LIMITED
Notes to the Financial Statements
for the period ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company’s forecasts and projections, and taking into account the financial support committed by other group entities, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for at least the next 12 months from the date of approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates, and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below. One of the key assumptions relates to the valuation of other stocks, particularly where these include unused data. The directors have assumed that the unused data will be utilised in future periods. However, should the data become obsolete or otherwise no longer usable, it will be written down to its net realisable value. This represents a significant area of estimation uncertainty given the potential volatility in data usability over time.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. It includes revenue earned from the sale of goods and the rendering of services. Turnover is derived from income from the sale of data plans to individual customers who purchase directly from the company.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
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.
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. The group is currently carrying a substantial deferred tax asset based on the expectation of future profitability, both within the company and across other entities in the group. The recognition of this asset reflects management’s assessment that sufficient future taxable profits will be available to utilise the underlying losses and timing differences. Deferred tax is measured using a tax rate of 25%, based on legislation enacted or substantively enacted by the reporting date and current expectations regarding the rate that will apply to the reversal of timing differences. Current and deferred tax assets and liabilities are not discounted.
Stocks and work in progress
Stock comprises wholesale data plans purchased for resale to consumers. It is valued at the lower of cost and estimated selling price less costs to complete and sell. Estimated selling price less costs to complete and sell is based on the price that the goods would fetch in an open market transaction with established customers, less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.
Trade and other debtors
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately.
Trade and other creditors
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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

2025
Average number of employees during the year3
3.Stocks

2025

£
Other stocks180,000
Total180,000
4.Debtors: amounts due within one year

2025

£
Other debtors42,469
Deferred tax asset, debtors238,879
Total281,348
5.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables90,239
Amounts owed to related parties1,040,889
Accrued liabilities and deferred income53,833
Total1,184,961
6.Share capital
At the reporting date, 4,000,000 ordinary shares of £0.0001 each were in issue, fully paid, resulting in a total nominal value of £400.
7.Related party transactions
During the year, the company entered into transactions with the following related parties, all of which are fellow group undertakings: ESIM Go Inc (USA) – Purchases: £7,500; Amount owed at year end: £7,500 ESIM Go Limited (UK) – Purchases: £1,129,766; Amount owed at year end: £999,766 ESIM Go Limited (Isle of Man) – Purchases: £107,220; Amount owed at year end: £33,623 These transactions were carried out in the normal course of business and on an arm’s length basis.
8.Controlling party
The ultimate controlling party is Esim Go Limited, a company incorporated in the Isle of Man, by virtue of its ownership of the entire issued share capital of the company. Esim Go Limited is wholly owned by Go Go Go Limited, which is in turn owned by various entities and individuals.