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ENVAL LIMITED

Registered Number
05373475
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

ENVAL LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors | LAMB, Martin Steven Mark
| LUDLOW PALAFOX, Carlos, Dr
| SCHENK GRAF VON STAUFFENBERG, Philippe Friedrich Maria De Spiritu Sanctu

Company Secretary | LUDLOW-PALAFOX, Carlos, Dr.

Registered Address | Avon House
| Avonmore Road
| London
| W14 8TS

Registered Number | 05373475 (England and Wales)

ENVAL LIMITED
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 12,963 |  |  |  | 4,867
Tangible assets | 4 |  |  | 3,805 |  |  |  | 7,193
|  |  |  | 16,768 |  |  |  | 12,060
Current assets |  |  |  |  |  |  |  |
Debtors |  | 651,705 |  |  |  | 1,471,918 |  |
Cash at bank and on hand |  | 56,026 |  |  |  | 73,373 |  |
|  | 707,731 |  |  |  | 1,545,291 |  |
Creditors amounts falling due within one year | 5 | (485,650) |  |  |  | (3,094,310) |  |
Net current assets (liabilities) |  |  |  | 222,081 |  |  |  | (1,549,019)
Total assets less current liabilities |  |  |  | 238,849 |  |  |  | (1,536,959)
Net assets |  |  |  | 238,849 |  |  |  | (1,536,959)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 4,588 |  |  |  | 3,621
Share premium |  |  |  | 9,136,395 |  |  |  | 7,601,191
Profit and loss account |  |  |  | (8,902,134) |  |  |  | (9,141,771)
Shareholders' funds |  |  |  | 238,849 |  |  |  | (1,536,959)

- 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 Directors acknowledge 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 Board of Directors on 9 March 2026, and are signed on its behalf by:
LUDLOW PALAFOX, Carlos, Dr Director Registered Company No. 05373475

ENVAL LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 12

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 24 | 117,123 |  | 117,123
| Additions | 13,645 |  | 13,645
| At 31 December 24 | 130,768 |  | 130,768
| Amortisation and impairment
| At 01 January 24 | 112,256 |  | 112,256
| Charge for year | 5,549 |  | 5,549
| At 31 December 24 | 117,805 |  | 117,805
| Net book value
| At 31 December 24 | 12,963 |  | 12,963
| At 31 December 23 | 4,867 |  | 4,867

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 6,229 |  | 14,306 |  | 20,535
| Transfers | (6,229) |  | 6,229 |  | -
| At 31 December 24 | - |  | 20,535 |  | 20,535
| Depreciation and impairment
| At 01 January 24 | - |  | 13,342 |  | 13,342
| Charge for year | - |  | 3,388 |  | 3,388
| At 31 December 24 | - |  | 16,730 |  | 16,730
| Net book value
| At 31 December 24 | - |  | 3,805 |  | 3,805
| At 31 December 23 | 6,229 |  | 964 |  | 7,193

5. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 106,978 |  | 177,437
| Bank borrowings and overdrafts | - |  | 889
| Amounts owed to related parties | 304 |  | 304
| Convertible loans | - |  | 1,525,661
| Taxation and social security | 2,388 |  | 223,589
| Other creditors | 35,781 |  | 58,938
| Accrued liabilities and deferred income | 340,199 |  | 1,107,492
| Total | 485,650 |  | 3,094,310