REGISTERED NUMBER: 04124453 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EN ROUTE SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Ali

REGISTERED OFFICE:

Kemp House Unit 4.3

152-160 City Road

London

EC1V 2NP

REGISTERED NUMBER:

04124453 (England and Wales)

ACCOUNTANTS:

Owadally & King

Chartered Certified Accountants

73 Park Lane

Croydon

Surrey

CR0 1JG

FIXED ASSETS

Tangible assets

4

3,065

5,407

Investments

5

-

100

3,065

5,507

CURRENT ASSETS

Debtors

6

1,140,099

1,520,763

Investments

7

46,714

-

Cash at bank

1,026,387

830,749

2,213,200

2,351,512

CREDITORS

Amounts falling due within one year

8

410,497

635,530

NET CURRENT ASSETS

1,802,703

1,715,982

TOTAL ASSETS LESS CURRENT LIABILITIES

1,805,768

1,721,489

PROVISIONS FOR LIABILITIES

213

677

NET ASSETS

1,805,555

1,720,812

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

1,805,455

1,720,712

SHAREHOLDERS' FUNDS

1,805,555

1,720,812

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

S Ali - Director

1.	STATUTORY INFORMATION

En Route Solutions 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.

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.

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.

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

249,184

DEPRECIATION

At 1 April 2024

243,777

Charge for year

2,342

At 31 March 2025

246,119

NET BOOK VALUE

At 31 March 2025

3,065

At 31 March 2024

5,407

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

100

Impairments

(100

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

184,758

644,848

Other debtors

955,341

875,915

1,140,099

1,520,763

Other Debtors includes a balance of £495,396 (2024 - £495,206 owed by En Route Investments Ltd to En Route Solutions Ltd.

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

46,714

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

65

597

Trade creditors

140,257

215,635

Taxation and social security

89,366

280,066

Other creditors

180,809

139,232

410,497

635,530

9.

RESERVES

Retained

earnings

£

At 1 April 2024

1,720,712

Profit for the year

154,743

Dividends

(70,000

)

At 31 March 2025

1,805,455

10.	RELATED PARTY DISCLOSURES

There was a sum of £94,990 (2024: £109,400) owed to the Director, Mr S. Ali as at the balance sheet date.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr & Mrs Ali.

12.	EN ROUTE SERVICES LTD

As at the balance sheet date, a sum of £205,950 (2024 - £203,961) was owed by En Route Services Ltd to En Route Solutions Limited.