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Registered Number: 04134046
England and Wales

 

 

 

ESPRESSIONE INTERNATIONAL LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Espressione International Limited
Contents Page
For the year ended 31 December 2024
Directors Robert Payman
Mr Robert Alan Payman
Robert Alan PAYMAN
Registered Number 04134046
Registered Office Flat 1 16 Kidderpore Gardens
London, NW3 7SR
London
Greater London
NW3 7SR
Accountants EHK Consulting Ltd
434 FINCHLEY ROAD LONDON NW 2 2HY
FINCHLEY ROAD
London
NW2 2HY
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 December 2024
Principal activities
The principal activity of the company in the year under review continued to be the purchase and sale of coffee and coffee machines in the international and UK markets.
Directors
The directors who served the company throughout the year were as follows:
Robert Payman
Mr Robert Alan Payman
Robert Alan PAYMAN
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Robert Payman
Director

Date approved: 12 September 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
EHK Consulting Ltd
31 December 2024



....................................................

EHK Consulting Ltd
434 FINCHLEY ROAD LONDON NW 2 2HY
FINCHLEY ROAD
London
NW2 2HY
12 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Turnover 20,910    29,698 
Cost of sales (17,719)   (11,491)
Gross profit 3,191    18,207 
Selling and distribution costs (4,598)   (1,634)
Administrative expenses (5,876)   (12,638)
Other operating income -    5 
Operating profit/(loss) (7,283)   3,940 
Interest payable and similar charges (49)   (148)
Profit/(Loss) on ordinary activities before taxation (7,332)   3,792 
Tax on profit on ordinary activities -    (752)
Profit/(Loss) for the financial year (7,332)   3,040 
 
4
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 762    1,479 
762    1,479 
Current assets      
Debtors 4 7,778    6,975 
Cash at bank and in hand (1,879)   2,023 
5,899    8,998 
Creditors: amount falling due within one year 5 (14,789)   (9,273)
Net current assets (8,890)   (275)
 
Total assets less current liabilities (8,128)   1,204 
Creditors: amount falling due after more than one year 6 (833)   (2,833)
Net assets (8,961)   (1,629)
 

Capital and reserves 		     
Called up share capital 300    300 
Capital Redemption Reserve 7 700    700 
Profit and loss account (9,961)   (2,629)
Shareholders' funds (8,961)   (1,629)
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 September 2025 and were signed on its behalf by:


-------------------------------
Robert Payman
Director
5
  Equity share capital   Capital redemption reserve   Retained Earnings   Total
£ £ £ £
At 01 January 2023 300  700  522  1,522 
Profit for the year 3,040  3,040 
Total comprehensive income for the year -  -  3,040  3,040 
Dividends (6,191) (6,191)
Total investments by and distributions to owners -  -  (6,191) (6,191)
At 31 December 2023 300  700  (2,629) (1,629)
At 01 January 2024 300  700  (2,629) (1,629)
Profit for the year (7,332) (7,332)
Total comprehensive income for the year -  -  (7,332) (7,332)
Total investments by and distributions to owners -  -  -  - 
At 31 December 2024 300  700  (9,961) (8,961)
6
General Information
Espressione International Limited is a private company, limited by shares, registered in England and Wales, registration number 04134046, registration address Flat 1 16 Kidderpore Gardens, London, NW3 7SR, London, Greater London, NW3 7SR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant 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.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 January 2024 4,146    4,146 
Additions -    - 
Disposals -    - 
At 31 December 2024 4,146    4,146 
Depreciation
At 01 January 2024 2,667    2,667 
Charge for year 717    717 
On disposals -    - 
At 31 December 2024 3,384    3,384 
Net book values
Closing balance as at 31 December 2024 762    762 
Opening balance as at 01 January 2024 1,479    1,479 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 1,184    109 
Other Debtors 6,594    6,866 
7,778    6,975 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 10,470    4,921 
Bank Loans & Overdrafts 1,950    2,000 
Taxation and Social Security -    752 
Other Creditors 2,369    1,600 
14,789    9,273 

6.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts 833    2,833 
833    2,833 

7.

Capital Redemption Reserve

2024
£		   2023
£
Capital Redemption Reserve b/fwd 700    700 
700    700 

7