EARLSDON SUBS LIMITED


Director	Balveer Kaur Dhami


Company Secretary	DHAMI, Tejpal Singh


Registered Address	51 Earlsdon Street
	Coventry
	CV5 6EL


Registered Number	13306233 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		1
Tangible assets	4		-		1,880
			-		1,881
Current assets
Stocks	5	-		1,970
Debtors	6	53,770		18,461
		53,770		20,431
Creditors amounts falling due within one year	7	(73,677)		(39,360)
Net current assets (liabilities)			(19,907)		(18,929)
Total assets less current liabilities			(19,907)		(17,048)
Net assets			(19,907)		(17,048)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(20,007)		(17,148)
Shareholders' funds			(19,907)		(17,048)

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 26 December 2025, and are signed on its behalf by:

Balveer Kaur Dhami
Director
Registered Company No. 13306233

EARLSDON SUBS LIMITED

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

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Financial instruments
	The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		8

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	1	1
Disposals	(1)	(1)
Net book value
At 31 March 25	-	-
At 31 March 24	1	1

4.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 April 24	4,341	4,341
Disposals	(4,341)	(4,341)
Depreciation and impairment
At 01 April 24	2,461	2,461
Charge for year	217	217
On disposals	(2,678)	(2,678)
Net book value
At 31 March 25	-	-
At 31 March 24	1,880	1,880


	In Land & buildings include the short-lease.

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	-	1,970
Total	-	1,970

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	53,770	18,461
Total	53,770	18,461

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	21,197	14,403
Bank borrowings and overdrafts	1,839	3,791
Taxation and social security	50,641	20,859
Other creditors	-	307
Total	73,677	39,360

8.	Related party transactions
	Included in other debtors at the year end is an amount of £40,202 (2024: £8,539) due to the directors.