ESME'S ROOTS AND HERBAL REVITALIZATION PRODUCTS LTD

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

Registered number: 07036654

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,233		7,791

			6,233		7,791
CURRENT ASSETS
Stocks	5	3,154		1,034
Cash at bank and in hand		1,532		1,215

		4,686		2,249
Creditors: Amounts Falling Due Within One Year	6	(10,681 )		(11,145 )

NET CURRENT ASSETS (LIABILITIES)			(5,995 )		(8,896 )

TOTAL ASSETS LESS CURRENT LIABILITIES			238		(1,105 )

NET ASSETS/(LIABILITIES)			238		(1,105 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			138		(1,205 )

SHAREHOLDERS' FUNDS			238		(1,105)

For the year ending 31 October 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Mrs LURLINE BROWN

Director

24/07/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ESME'S ROOTS AND HERBAL REVITALIZATION PRODUCTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07036654 . The registered office is 16a MARKET ROW, LONDON, SW9 8LD.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	1	1
Sales, marketing and distribution	2	2

	3	3

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2023	3,400	9,026	12,426

As at 31 October 2024	3,400	9,026	12,426

Depreciation
As at 1 November 2023	2,830	1,805	4,635
Provided during the period	114	1,444	1,558

As at 31 October 2024	2,944	3,249	6,193

...CONTINUED

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ESME'S ROOTS AND HERBAL REVITALIZATION PRODUCTS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

Net Book Value
As at 31 October 2024	456	5,777	6,233

As at 1 November 2023	570	7,221	7,791

5. Stocks

	2024	2023
	£	£
Finished goods	3,154	1,034

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	417	418
Corporation tax	122	538
Accruals and deferred income	650	650
Directors' loan accounts	9,492	9,539

	10,681	11,145

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

8. Ultimate Controlling Party

The company's ultimate controlling party are the directors by virtue of their ownership of 100% of the issued share capital in the company.

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