REGISTERED NUMBER: 12199777 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

ETERNAL FLAME LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms Y L Chow

W N Kan

REGISTERED OFFICE:

143 Station Road

Hampton

Middlesex

TW12 2AL

REGISTERED NUMBER:

12199777 (England and Wales)

ACCOUNTANTS:

Alvis & Company (Accountants) Limited

143 Station Road

Hampton

Middlesex

TW12 2AL

FIXED ASSETS

Intangible assets

4

-

-

Investment property

5

205,045

205,045

205,045

205,045

CURRENT ASSETS

Debtors

6

3,159

3,145

Cash at bank

9,052

8,177

12,211

11,322

CREDITORS

Amounts falling due within one year

7

(247,376

)

(253,310

)

NET CURRENT LIABILITIES

(235,165

)

(241,988

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,120

)

(36,943

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(30,220

)

(37,043

)

(30,120

)

(36,943

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2026 and were signed on its behalf by:

Ms Y L Chow - Director

1.	STATUTORY INFORMATION

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

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Business Know How are being amortised evenly over their estimated useful life of five years.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

22,069

AMORTISATION

At 1 October 2024

and 30 September 2025

22,069

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

205,045

NET BOOK VALUE

At 30 September 2025

205,045

At 30 September 2024

205,045

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

3,159

3,145

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

1,600

605

Other creditors

245,776

252,705

247,376

253,310

8.	GOING CONCERN

The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.