REGISTERED NUMBER: 05085605 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ESSCOTTI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Shah

REGISTERED OFFICE:

115c Milton Road

Cambridge

Cambridgeshire

CB4 1XE

REGISTERED NUMBER:

05085605 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

490

770

CURRENT ASSETS

Debtors

5

-

3,800

Cash at bank

362

-

362

3,800

CREDITORS

Amounts falling due within one year

6

1,475

4,494

NET CURRENT LIABILITIES

(1,113

)

(694

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(623

)

76

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(723

)

(24

)

SHAREHOLDERS' FUNDS

(623

)

76

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2025 and were signed by:

A Shah - Director

1.	STATUTORY INFORMATION

Esscotti 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31 March 2025 the company's net current liabilities were £1,113 and total liabilities of the company were £1,475. The company is reliant upon the continued supports of its director, but there is no evidence to suggest that this will not continue and that further funds will not be provided, as necessary, to enable the

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Office equipment

-

25% on cost

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 April 2024

and 31 March 2025

11,418

DEPRECIATION

At 1 April 2024

10,648

Charge for year

280

At 31 March 2025

10,928

NET BOOK VALUE

At 31 March 2025

490

At 31 March 2024

770

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Director's current account

-

3,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

2,659

Tax

735

1,145

Accruals and deferred income

740

690

1,475

4,494

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Shah.