E-Solutions IT Services UK Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

E-Solutions IT Services UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11458743 . The registered office is 6 Sutton Plaza, Sutton Court Road, Sutton, SM1 4FS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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E-Solutions IT Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	564,105	494,712
Amounts owed by group undertakings	209,281	85,523
Other debtors	76,751	5,040

	850,137	585,275

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	212,920	192,097
Amounts owed to group undertakings	630,342	379,691
Other creditors	28,933	17,124
Taxation and social security	15,967	25,273

	888,162	614,185

6. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	5,000	5,000

Amount of Allotted, Called Up Share Capital	5,000	5,000

7. Related Party Transactions

E-Solutions IT Services Private Limited is a company registered in India rendered Management Services to E-Solutions IT

Services UK Ltd for a value of £277,884.00 (2024: £248,826 ). The amount due to E-Solutions IT Services Private Limited is £24,460.

E-Solutions, Inc paid for services on behalf of E-Solutions IT Services UK Ltds to a value of £167,701 (2024: £144,229) The total due to E-Solutions Inc is £515,008.

E-Solutions IT Services UK ltd paid fees on behalf of Vidhwan Inc DBA E-Solutions Inc for £285,366 (2024:£163,130). The amount due to E-Solutions IT Services UK Ltd is 2,862.

E-Solutions IT Services UK Ltd paid subcontractor expenses on behalf of E-Solutions Consulting Hungary Kft, a company registered in Hungary to a value of £115,200 (2024: £43,161) and E-Solutions Consulting Hungary Kft paid subcontractor expenses on behalf of E-Solutions IT Services UK Ltd to a value of £88.689 (2024: £22,436). The net amount owed to E-Solutions IT Services UK Ltd is £27,980.

E-Solutions IT Services UK Ltd paid subcontractor expenses on behalf of E Solutions Systech Ireland Limited for £59,872 (2024: £54,383) The amount due to E-Solutions IT Services UK Ltd is £59,872.

E-Solutions IT Services UK Ltd paid subcontractor expenses on behalf of E-Solutions Netherlands B.V. for £2,966 and this is still due

E-Solutions IT Services UK Ltd paid subcontractor expenses on behalf of Dentro Services Sp. Z. o.o, a company registered in Poland to a value of £19,305. Dentro Services Sp. Z. o.o paid subcontractor expenses on behalf of E-Solutions IT Services UK Ltd to a value of £9,853. The net amount owed to E-Solutions IT Services UK Ltd is £9,452.

E-Solutions Technology Consulting a company registered in Qatar paid expenses on behalf of E-Solutions IT Services UK Ltd for £6,424.

8. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

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E-Solutions IT Services UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Ultimate Controlling Party

The ultimate parent company is E-Solution IT Services Private Ltd , a company registered at 142 Sector-27A,

Chandigargh,160019, India.

10. Audit Information

The auditor's report on the accounts of E-Solutions IT Services UK Ltd for the year ended 31 March 2025 was unqualified.

The auditor's report was signed by James Hill (Senior Statutory Auditor) for and on behalf of Hill Osborne , Statutory Auditor.

Hill Osborne

Tower House

Parkstone Road

Poole

BH15 2JH

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		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	850,137		585,275
Cash at bank and in hand		55,183		101,699

		905,320		686,974
Creditors: Amounts Falling Due Within One Year	5	(888,162 )		(614,185 )

NET CURRENT ASSETS (LIABILITIES)			17,158		72,789

TOTAL ASSETS LESS CURRENT LIABILITIES			17,158		72,789

NET ASSETS			17,158		72,789

CAPITAL AND RESERVES
Called up share capital	6		5,000		5,000
Profit and Loss Account			12,158		67,789

SHAREHOLDERS' FUNDS			17,158		72,789