ES Francais Limited

(Registration number: 10888565)
Balance Sheet as at 31 July 2025

	Note	31.07.25		31.07.24
		£	£	£	£
FIXED ASSETS
Tangible assets	4		1,272		1,716
CURRENT ASSETS
Stocks		6,062		7,052
Debtors	5	2,345		2,000
Cash at bank and in hand		41,030		48,399
		49,437		57,451
CREDITORS
Creditors within 1yr	6	24,424		41,831
Net current assets			25,013		15,620
Net assets			26,285		17,336
CAPITAL AND RESERVES
Called up share capital			2		2
Profit and loss account			26,283		17,334
Shareholders' funds			26,285		17,336

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 December 2025

......................................... E Sato Director

ES Francais Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1.	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
148 Gloucester Avenue
London
NW1 8JA
United Kingdom

These financial statements were authorised for issue by the Board on 8 December 2025.

2.	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Turnover

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

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

ES Francais Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.	Staff numbers

The average number of persons employed by the company during the year was 2 (2024: 1).

ES Francais Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4.	Tangible assets

	Plant and machinery etc  £
Cost or valuation
At 1 August 2024	13,395
Additions	759
At 31 July 2025	14,154
Depreciation
At 1 August 2024	11,679
Charge for the year	1,203
At 31 July 2025	12,882
Carrying amount
At 31 July 2025	1,272
At 31 July 2024	1,716

5.

Debtors

Current	31.07.25 £	31.07.24 £
Prepayments	2,147	2,000
Other debtors	198	-
	2,345	2,000

ES Francais Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

6.

Creditors

Creditors: amounts falling due within one year

	31.07.25 £	31.07.24 £
Due within one year
Taxation and social security	16,431	14,826
Accruals and deferred income	2,772	2,640
Other creditors	5,221	24,365
	24,424	41,831