House Of Effervescence Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 14536390

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	-		1,465
Cash at bank and in hand		3,668		1,329

		3,668		2,794
Creditors: Amounts Falling Due Within One Year	5	(3,568 )		(263 )

NET CURRENT ASSETS (LIABILITIES)			100		2,531

TOTAL ASSETS LESS CURRENT LIABILITIES			100		2,531

NET ASSETS			100		2,531

CAPITAL AND RESERVES
Called up share capital	6		100		100
Income Statement			-		2,431

SHAREHOLDERS' FUNDS			100		2,531

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Miss M Cunnington

Director

04/06/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

House Of Effervescence Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14536390 . The registered office is 4th Floor, Silverstream House, 45 Fitzroy Street, Fitzrovia, London, W1T 6EB.

2. Accounting Policies

2.1. Basis of Preparation of 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.

These financial statements for the year ended 31 December 2025 are the first financial statements of House Of Effervescence Ltd prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section1A) was 1 January 2024.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged her financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

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

2.4. Taxation

Taxation for the year comprises of current year tax. Tax is recognised in the Income Statement, except to the extent that it relates to itemsrecognised in other comprehensive income or directly in equity.

Current 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 statement of financial position date.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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House Of Effervescence Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Director's loan account	-	1,465

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	263	263
Accruals and deferred income	2,700	-
Director's loan account	605	-

	3,568	263

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

The nominal value per share is £1. As at year-end, there are 100 Ordinary shares in issue

7. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Miss M Cunnington	(1,465 )	(21,044 )	23,114	-	605

8. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	1,542	-

9. Related Party Transactions

The Directors loan account balance of Miss M Cunnington, the sole director and shareholder of the company, totalled £605 as at the year-end, which is a current liability, interest free and repayable on demand

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