Registered number
15293480
E-Totem UK Ltd
Filleted Accounts
For the period 20 November 2023 to 30 November 2024
E-Totem UK Ltd
Registered number: 15293480
Balance Sheet
as at 30 November 2024
Notes 2024
£
Current assets
Debtors 4 17,777
Cash at bank and in hand 16
17,793
Creditors: amounts falling due within one year 5 (103,894)
Net current liabilities (86,101)
Net liabilities (86,101)
Capital and reserves
Called up share capital 100
Profit and loss account (86,201)
Shareholder's funds (86,101)
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Herve Jean Sonneville
Director
Approved by the board on 7 August 2025
E-Totem UK Ltd
Notes to the Accounts
for the period from 20 November 2023 to 30 November 2024
1 Accounting policies
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) and the companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).
Going concern
The company is reliant on its parent company for funds to support its working capital. The parent company have pledged continued support for the company for at least 12 months from the date of the approval of these financial statements.

This should enable the company to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due for payments. As with any company placing reliance on other related parties for financial support, that there are no certainty that this support will continue although at the date of approval of these financial statements, there is no reason to believe that they will not do so.

On this basis, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis

The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.
Turnover
The company generated no revenue during the current financial period.
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.
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.
Taxation
Current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

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.
Provisions
Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Indra Raj Giri ACA, FCCA
Firm: Makesworth Audit Services Ltd
Date of audit report: 7 August 2025
3 Employees 2024
Number
Average number of persons employed by the company 1
4 Debtors 2024
£
Other debtors 17,777
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 11,483
Amounts owed to group undertakings 83,700
Taxation and social security costs 966
Other creditors 7,745
103,894
6 Other financial commitments 2024
£
Total future minimum payments under non-cancellable operating leases 12,154
7 Related party transactions
Included within creditors is an amount of £83,700 owed to its parent company.
8 Controlling party
E-Totem UK Ltd is a wholly owned subsidiary of E-Totem SAS, company registered in France.
9 Other information
E-Totem UK Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
167-169 Great Portland Street
5th Floor, London
Greater London
W1W 5PF
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