REGISTERED NUMBER: 12219127 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Escamos Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Sommer

REGISTERED OFFICE:

Office 10, Unit 1

465C Hornsey Road

Islington

London

N19 4DR

REGISTERED NUMBER:

12219127 (England and Wales)

ACCOUNTANTS:

Goldhill Accountancy Ltd

Office 10, Unit 1

465C Hornsey Road

Islington

London

N19 4DR

FIXED ASSETS

Intangible assets

4

525

619

Tangible assets

5

14,888

14,797

15,413

15,416

CURRENT ASSETS

Debtors

6

9,587

8,327

Investments

7

4

4

Cash at bank

5,424

6,221

15,015

14,552

CREDITORS

Amounts falling due within one year

8

103,451

137,399

NET CURRENT LIABILITIES

(88,436

)

(122,847

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(73,023

)

(107,431

)

PROVISIONS FOR LIABILITIES

9

2,928

2,929

NET LIABILITIES

(75,951

)

(110,360

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(76,051

)

(110,460

)

(75,951

)

(110,360

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

C J Sommer - Director

1.	STATUTORY INFORMATION

Escamos Holdings 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.

The director considers the going concern basis to be appropriate as, in their opinion, the company will be able to secure sufficient funding to enable it to pay its debts as they fall due.

The financial statements have been prepared on the going concern basis on the assumption that the company will continue to trade for the foreseeable future, even though it had net liabilities of £75,951 (2024: £110,360) as at the balance sheet date.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 April 2024

and 31 March 2025

940

AMORTISATION

At 1 April 2024

321

Amortisation for year

94

At 31 March 2025

415

NET BOOK VALUE

At 31 March 2025

525

At 31 March 2024

619

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

3,014

20,371

23,385

Additions

122

6,169

6,291

At 31 March 2025

3,136

26,540

29,676

DEPRECIATION

At 1 April 2024

783

7,805

8,588

Charge for year

769

5,431

6,200

At 31 March 2025

1,552

13,236

14,788

NET BOOK VALUE

At 31 March 2025

1,584

13,304

14,888

At 31 March 2024

2,231

12,566

14,797

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

6,521

5,422

VAT

1,512

1,990

Prepayments

1,554

915

9,587

8,327

7.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Shares in group undertakings

4

4

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

3,197

3,358

Trade creditors

1,130

588

Other creditors

60,747

111,185

Director's curr accs less 1yr

38,377

22,268

103,451

137,399

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

2,928

2,929

Deferred

tax

£

Balance at 1 April 2024

2,929

Provided during year

(1

)

Balance at 31 March 2025

2,928