REGISTERED NUMBER: 13452478 (England and Wales)

E C LUTON LIMITED

PREVIOUSLY KNOWN AS

ESQUIRES COFFEE LUTON

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

12,350

14,300

Tangible assets

5

92,885

115,834

105,235

130,134

CURRENT ASSETS

Stocks

500

500

Debtors

6

390

511

Cash at bank and in hand

970

2,933

1,860

3,944

CREDITORS

Amounts falling due within one year

7

287,214

269,814

NET CURRENT LIABILITIES

(285,354

)

(265,870

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(180,119

)

(135,736

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(180,319

)

(135,936

)

SHAREHOLDERS' FUNDS

(180,119

)

(135,736

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

Mr M A A Mosa - Director

1.	STATUTORY INFORMATION

E C Luton Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13452478

Registered office:

Broad House

1 The Broadway

Old Hatfield

Hatfield

Hertfordshire

AL9 5BG

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.

Going concern

At the time of approving the financial statements, the shareholders have a reasonable expectation that the company with their support has adequate resources to continue in operational existence for the foreseeable future. Therefore, the shareholders continue to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

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.

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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2024

and 28 February 2025

19,500

AMORTISATION

At 1 March 2024

5,200

Charge for year

1,950

At 28 February 2025

7,150

NET BOOK VALUE

At 28 February 2025

12,350

At 29 February 2024

14,300

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

171,506

Additions

383

At 28 February 2025

171,889

DEPRECIATION

At 1 March 2024

55,672

Charge for year

23,332

At 28 February 2025

79,004

NET BOOK VALUE

At 28 February 2025

92,885

At 29 February 2024

115,834

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

390

511

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,061

6,217

Taxation and social security

3,172

4,222

Other creditors

279,981

259,375

287,214

269,814

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

35,682

35,682

Between one and five years

142,728

142,728

In more than five years

77,311

112,993

255,721

291,403

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

Mr M A A Mosa

Balance outstanding at start of year

-

-

Amounts advanced

14,236

-

Amounts repaid

(293,698

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(279,462

)

-

Mrs A El Bakoury

Balance outstanding at start of year

(256,663

)

(151,086

)

Amounts advanced

256,663

3,365

Amounts repaid

-

(108,942

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(256,663

)