ETMORE LIMITED


Director	Harish Gaglani


Registered Address	Bank House
	7 St. Johns Road
	Harrow
	HA1 2EY


Registered Number	10635141 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	5	15,000		30,000
Debtors	6	16,755		16,644
		31,755		46,644
Creditors amounts falling due within one year	7	(208,981)		(208,264)
Net current assets (liabilities)			(177,226)		(161,620)
Total assets less current liabilities			(177,226)		(161,620)
Net assets			(177,226)		(161,620)
Capital and reserves
Called up share capital			2,000		2,000
Share premium			150,000		150,000
Profit and loss account			(329,226)		(313,620)
Shareholders' funds			(177,226)		(161,620)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 December 2025, and are signed on its behalf by:

Harish Gaglani
Director
Registered Company No. 10635141

ETMORE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Basis of preparation
	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
	The financial statements have been prepared on a going concern basis. The directors of the company have provided the company with an undertaking that they will continue to support the company financially to enable the company to continue trading and will not seek repayment of the amount currently owing to them in the twelve months from the date of signing the financial statements.

	Turnover policy
	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. Website development are being amortised evenly over their estimated useful life of three years.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 33% on cost Office Equipment - 33% on cost

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

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

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	3,340	3,340
At 31 March 25	3,340	3,340
Amortisation and impairment
At 01 April 24	3,340	3,340
At 31 March 25	3,340	3,340
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	166	1,091	1,257
At 31 March 25	166	1,091	1,257
Depreciation and impairment
At 01 April 24	166	1,091	1,257
At 31 March 25	166	1,091	1,257
Net book value
At 31 March 25	-	-	-
At 31 March 24	-	-	-

5.	Stocks

	2025	2024
	£	£
Finished goods	15,000	30,000
Total	15,000	30,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	16,755	16,644
Total	16,755	16,644

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,257	2,590
Other creditors	205,427	205,427
Accrued liabilities and deferred income	297	247
Total	208,981	208,264