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Registered Number: 14882713
England and Wales
E-SAVERS LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

E-SAVERS LTD Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

E-SAVERS LTD Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of E-SAVERS LTD for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of E-SAVERS LTD for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of E-SAVERS LTD, as a body, in accordance with the terms of our engagement letter dated 18 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of E-SAVERS LTD and state those matters that we have agreed to state to the Board of Directors of E-SAVERS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E-SAVERS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that E-SAVERS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of E-SAVERS LTD. You consider that E-SAVERS LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of E-SAVERS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2025. .................................................... SNP Plus Ltd Accountants and Tax Advisors 284 Station Road Harrow, London HA1 2EA 18 February 2026 1

E-SAVERS LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 0 |  | 3,556
Debtors |  | 37,500 |  | 6,190
Cash at bank and in hand |  | 2,700 |  | 22,045
|  | 40,200 |  | 31,791
Creditors: amount falling due within one year |  | (29,150) |  | (20,352)
Net current assets |  | 11,050 |  | 11,439
Total assets less current liabilities |  | 11,050 |  | 11,439
Net assets |  | 11,050 |  | 11,439
Capital and reserves |  |  |
Called up share capital | 3 | 1 |  | 1
Profit and loss account |  | 11,049 |  | 11,438
Shareholders' funds |  | 11,050 |  | 11,439
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 February 2026 and were signed by:
------------------------------- Lal Kishor Budhathoki Director
2

E-SAVERS LTD Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information E-SAVERS LTD is a private company, limited by shares, registered in England and Wales, registration number 14882713, registration address 3 WYE CLOSE, TILEHURST , READING, RG30 4HS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
4. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
Mr. Lal Kishor Budhathoki | 0 |  | 0 |  | (26,409) |  | (16,989)
3