1-1-2025 31-12-2025 31-12-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 1 false 31-12-2025 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 00679514 2025-01-01 00679514 2025-12-31 00679514 2025-01-01 2025-12-31 00679514 2024-12-31 00679514 ns14:PoundSterling 2025-01-01 2025-12-31 00679514 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00679514 ns10:FilletedAccounts 2025-01-01 2025-12-31 00679514 ns10:SmallEntities 2025-01-01 2025-12-31 00679514 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00679514 ns5:CurrentFinancialInstruments 2025-12-31 00679514 ns5:CurrentFinancialInstruments 2024-12-31 00679514 ns5:ShareCapital 2025-12-31 00679514 ns5:ShareCapital 2024-12-31 00679514 ns5:OtherReservesSubtotal 2025-12-31 00679514 ns5:OtherReservesSubtotal 2024-12-31 00679514 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 00679514 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 00679514 ns10:Director1 2025-01-01 2025-12-31

| Company registration number: | 00679514
| Unaudited financial statements
| for the year ended 31 December 2025
| for
| Essel Holdings (salisbury) Limited
| Pages for filing with the Registrar

| Company registration number: | 00679514
| Essel Holdings (salisbury) Limited
| Balance sheet
| as at 31 December 2025
|  |  | 31 Dec 25 |  | 31 Dec 24
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 6,494 |  |  |  | 4,946 |  |
| Investment property | 5 |  | 600,000 |  |  |  | 600,000 |  |
|  |  |  |  |  | 606,494 |  |  |  | 604,946
| Current assets |  |  |  |  |  |  |  |  |
| Debtors |  |  | 9,800 |  |  |  | - |  |
| Cash at bank and in hand |  |  | 94,402 |  |  |  | 154,787 |  |
|  |  |  |  |  | 104,202 |  |  |  | 154,787
| Creditors: amounts falling due within one year |  |  |  |  | (6,410) |  |  |  | (10,178)
| Net current assets |  |  |  |  | 97,792 |  |  |  | 144,609
| Total assets less current liabilities |  |  |  |  | 704,286 |  |  |  | 749,555
| Provisions for liabilities |  |  |  |  | (111,525) |  |  |  | (111,231)
| NET ASSETS |  |  |  |  | 592,761 |  |  |  | 638,324
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 4 |  |  |  | 4
| Other reserves |  |  |  |  | 613,433 |  |  |  | 613,433
| Profit and loss account |  |  |  |  | (20,676) |  |  |  | 24,887
| TOTAL EQUITY |  |  |  |  | 592,761 |  |  |  | 638,324
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 00679514
| Essel Holdings (salisbury) Limited
| Balance sheet - continued
| as at 31 December 2025
| 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 Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 24 February 2026 and signed on its behalf by:
| Mrs T Brook, Director |  |
| 24 February 2026 |  |
| 2

| Essel Holdings (salisbury) Limited
| Notes to the financial statements
| for the year ended 31 December 2025
| 1 | Company information
|  | Essel Holdings (salisbury) Limited is a private company registered in England and Wales. Its registered number is 00679514. The company is limited by shares. Its registered office is 60 Paynes Hill, Salisbury, SP1 2BN.
| 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 historic cost convention.
|  | Presentation currency
|  | The company's financial statements are presented in sterling.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Fixtures & fittings:
|  | Fixtures & fittings | - | 20% reducing balance
|  | Investment property
|  | Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
| 3

| Essel Holdings (salisbury) Limited
| Notes to the financial statements - continued
| for the year ended 31 December 2025
| 2 | Accounting policies - continued
|  | Taxation
|  | Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
|  | 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| 3 | Average number of employees
|  | During the year the average number of employees was 1 (2024 - 1).
| 4 | Tangible fixed assets
|  |  |  |  |  |  | Fixtures & fittings
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 January 2025 |  |  |  |  | 65,983
|  | Additions |  |  |  |  | 2,651
|  | At 31 December 2025 |  |  |  |  | 68,634
|  | Depreciation
|  | At 1 January 2025 |  |  |  |  | 61,037
|  | Charge for year |  |  |  |  | 1,103
|  | At 31 December 2025 |  |  |  |  | 62,140
| 4

| Essel Holdings (salisbury) Limited
| Notes to the financial statements - continued
| for the year ended 31 December 2025
| 4 | Tangible fixed assets - continued
|  | Net book value
|  | At 31 December 2025 |  |  |  |  |  | 6,494
|  | At 31 December 2024 |  |  |  |  |  | 4,946
|  | If Investment Property had not been revalued, was would have been included at the following historical cost:
|  |  | 31 Dec 25 |  | 31 Dec 24
|  |  | £ |  | £
|  | Cost | 156,146 |  | 156,146
|  | Accumulated depreciation | - |  | -
| 5 | Investment property
|  |  |  | £
|  | Valuation |  |
|  | At 1 January 2025 |  | 600,000
|  | Disposals |  | -
|  | At 31 December 2025 |  | 600,000
| 6 | Advances, credit and guarantees granted to directors
|  | The following advances and credits to a director subsisted during the periods ended 31 December 2025 and 31 December 2024.
|  |  | 31 Dec 25 |  | 31 Dec 24
|  |  | £ |  | £
|  | Mrs T Brook |  |  |
|  | Amounts advanced | 115,461 |  | -
|  | Amounts repaid | (105,461) |  | -
|  | Balance outstanding at end of year | 10,000 |  | -
|  | The balance of the loan was repaid on 30th April 2025.
| 5