REGISTERED NUMBER: 06004378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

ESSENZA LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S Tiraboschi

SECRETARY:

S Tiraboschi

REGISTERED OFFICE:

210 Kensington Park Road

London

W11 1NR

REGISTERED NUMBER:

06004378 (England and Wales)

ACCOUNTANTS:

B S Patel & Co

1b Bourne End Road

Northwood

Middlesex

HA6 3BP

FIXED ASSETS

Tangible assets

4

42,872

38,929

CURRENT ASSETS

Stocks

40,076

76,555

Debtors

5

36,922

31,545

Cash at bank and in hand

117,800

112,621

194,798

220,721

CREDITORS

Amounts falling due within one year

6

116,077

106,083

NET CURRENT ASSETS

78,721

114,638

TOTAL ASSETS LESS CURRENT LIABILITIES

121,593

153,567

PROVISIONS FOR LIABILITIES

7

9,734

9,078

NET ASSETS

111,859

144,489

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

111,759

144,389

SHAREHOLDERS' FUNDS

111,859

144,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

S Tiraboschi - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

The company's principal activity is that of restauranteurs.

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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over the life of the lease

Fixtures and fittings

-

20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

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 the transaction price.Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 February 2024

121,309

153,815

275,124

Additions

-

14,550

14,550

At 31 January 2025

121,309

168,365

289,674

DEPRECIATION

At 1 February 2024

119,340

116,855

236,195

Charge for year

305

10,302

10,607

At 31 January 2025

119,645

127,157

246,802

NET BOOK VALUE

At 31 January 2025

1,664

41,208

42,872

At 31 January 2024

1,969

36,960

38,929

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

13,493

15,232

Other debtors

23,429

16,313

36,922

31,545

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

1

-

Trade creditors

45,772

49,097

Taxation and social security

56,368

45,400

Other creditors

13,936

11,586

116,077

106,083

7.	PROVISIONS FOR LIABILITIES

31.1.25

31.1.24

£

£

Deferred tax

9,734

9,078

Deferred

tax

£

Balance at 1 February 2024

9,078

On accelerated capital

allowances

656

Balance at 31 January 2025

9,734

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 February 2024

144,389

Profit for the year

47,370

Dividends

(80,000

)

At 31 January 2025

111,759

Retained Earnings

Includes all current and prior period retained profits and losses.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end, the amounts owed by the director is as follows:

Amounts owed to the company:

31.01.25

31.01.24

£

£

S Tiraboschi

Balance at the beginning of the year owed by the company

100

100

Advances by the company

7,837

Nil

Balance at the end of the year owed by the director

7,737

100

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During the year, the company paid dividends of £56,000 (2024: £49,000) to the director S Tiraboschi, who is also a shareholder. The amount owed by the director was repaid on 30 October 2025