EfficSant Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09330881

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,371		1,233

			35,371		1,233
CURRENT ASSETS
Debtors	5	19,983		22,125
Cash at bank and in hand		13,767		57,720

		33,750		79,845
Creditors: Amounts Falling Due Within One Year	6	(16,280 )		(38,820 )

NET CURRENT ASSETS (LIABILITIES)			17,470		41,025

TOTAL ASSETS LESS CURRENT LIABILITIES			52,841		42,258

Creditors: Amounts Falling Due After More Than One Year	7		(27,698 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,843 )		-

NET ASSETS			16,300		42,258

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			16,200		42,158

SHAREHOLDERS' FUNDS			16,300		42,258

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EfficSant Solutions Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P G Sant

Director

28 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

EfficSant Solutions Limited is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of 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 are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from business consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Taxation for the year comprises current and deferred 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 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.

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EfficSant Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Employee Benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

2.7. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.8. Hire Purchasing and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the balance sheet and depreciated over their estimated useful lives.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future pauments is treated as a liability.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	-	117	3,753	3,870
Additions	45,190	485	254	45,929

As at 31 March 2025	45,190	602	4,007	49,799

Depreciation
As at 1 April 2024	-	29	2,608	2,637
Provided during the period	11,298	143	350	11,791

As at 31 March 2025	11,298	172	2,958	14,428

Net Book Value
As at 31 March 2025	33,892	430	1,049	35,371

As at 1 April 2024	-	88	1,145	1,233

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,026	21,870
Prepayments and accrued income	359	255
Corporation tax recoverable assets	7,598	-

	19,983	22,125

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EfficSant Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,226	-
Corporation tax	-	26,625
VAT	2,507	8,901
Accruals and deferred income	2,158	2,115
Director's loan account	7,389	1,179

	16,280	38,820

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	27,698	-

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,226	-
Later than one year and not later than five years	27,698	-

	31,924	-

	31,924	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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