ESB-LONDON LIMITED


Director	Aryan Amin


Registered Address	231 Kenton Road
	Harrow
	HA3 0HD


Registered Number	11287285 (England and Wales)

Statement of Financial Position
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		246		328
			246		328
Current assets
Stocks	4	14,218		2,000
Debtors		-		2,975
Cash at bank and on hand		403		575
		14,621		5,550
Creditors amounts falling due within one year	5	(66,050)		(69,189)
Net current assets (liabilities)			(51,429)		(63,639)
Total assets less current liabilities			(51,183)		(63,311)
Creditors amounts falling due after one year	6		(12,808)		(10,139)
Provisions for liabilities	7		(47)		(22)
Net assets			(64,038)		(73,472)
Capital and reserves
Called up share capital			200		200
Profit and loss account			(64,238)		(73,672)
Shareholders' funds			(64,038)		(73,472)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 October 2025, and are signed on its behalf by:

Aryan Amin
Director
Registered Company No. 11287285

ESB-LONDON LIMITED

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	Total liabilities exceed current assets at the balance sheet date. The directors consider, however that the company has sufficient liquid assets to meet its liabilities as and when they fall due and that the company has sufficient support from its creditors. Accordingly the director considers that it is appropriate to prepare the accounts on a going concern basis.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 24	1,036	664	1,700
At 30 April 25	1,036	664	1,700
Depreciation and impairment
At 01 May 24	708	664	1,372
Charge for year	82	-	82
At 30 April 25	790	664	1,454
Net book value
At 30 April 25	246	-	246
At 30 April 24	328	-	328

4.	Stocks

	2025	2024
	£	£
Finished goods	14,218	2,000
Total	14,218	2,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	17	3,228
Bank borrowings and overdrafts	-	100
Taxation and social security	83	187
Other creditors	65,950	65,674
Total	66,050	69,189

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,808	10,139
Total	12,808	10,139

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	47	22
Total	47	22