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Company Registration No. 15010690 (England and Wales)
Enerji London Limited Unaudited accounts for the year ended 31 July 2025
Enerji London Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Enerji London Limited Company Information for the year ended 31 July 2025
Director
Sophie Charlesworth
Company Number
15010690 (England and Wales)
Registered Office
71-75 Shelton Street Covent Garden London WC2H 9JQ United Kingdom
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Enerji London Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,268
3,991
Current assets
Inventories
29,300
31,860
Debtors
5
179
7,011
Cash at bank and in hand
2,068
1,628
31,547
40,499
Creditors: amounts falling due within one year
6
(169,441)
(126,829)
Net current liabilities
(137,894)
(86,330)
Net liabilities
(133,626)
(82,339)
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
(133,627)
(82,340)
Shareholders' funds
(133,626)
(82,339)
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 April 2026 and were signed on its behalf by
Sophie Charlesworth Director Company Registration No. 15010690
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Enerji London Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Enerji London Limited is a private company, limited by shares, registered in England and Wales, registration number 15010690. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Enerji London Limited Notes to the Accounts for the year ended 31 July 2025
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Going concern
The Director has assessed the Company’s ability to continue as a going concern and has prepared the financial statements on a going concern basis. In making this assessment, the Director has considered the Company’s financial position, cash flow projections, and available funding for at least the next 12 months from the date of approval of these financial statements. Despite challenges in the economic environment, the Company has maintained sufficient liquidity and continues to meet its obligations as they fall due. The Director has also considered potential risks, including market uncertainties and operational challenges, and has taken appropriate measures to mitigate them. Based on this assessment, the Director believes that the Company has adequate resources to continue its operations for the foreseeable future and, therefore, considers the going concern basis to be appropriate in preparing these financial statements.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
4,257
Additions
1,788
At 31 July 2025
6,045
Depreciation
At 1 August 2024
266
Charge for the year
1,511
At 31 July 2025
1,777
Net book value
At 31 July 2025
4,268
At 31 July 2024
3,991
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
6,862
Accrued income and prepayments
179
149
179
7,011
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
418
190
Other creditors
43,836
5,508
Loans from directors
125,131
121,131
Accruals
56
-
169,441
126,829
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Enerji London Limited Notes to the Accounts for the year ended 31 July 2025
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Transactions with related parties
Included in other creditors is a sum of 2025: £125,131 (2024: £121,131) owed to Miss Sophie Charlesworth, a sole director and 100% shareholder of the company.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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