REGISTERED NUMBER: 05053271 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ELVICOSTA UK LIMITED

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

4

FIXED ASSETS

Investment property

4

91,664

91,664

CURRENT ASSETS

Debtors

5

217

217

CREDITORS

Amounts falling due within one year

6

91,879

91,879

NET CURRENT LIABILITIES

(91,662

)

(91,662

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2

2

CAPITAL AND RESERVES

Called up share capital

7

2

2

SHAREHOLDERS' FUNDS

2

2

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 4 June 2026 and were signed on its behalf by:

Dr M Ah-Moye - Director

1.	STATUTORY INFORMATION

Elvicosta UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05053271

Registered office:

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

The presentation currency of the financial statements is the Pound Sterling (£).

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.

GOING CONCERN

The accounts have been prepared under the going concern basis, as the parent company has agreed to provide the company with continued funding, to enable it to meet its liabilities as they fall due.

The company was dormant throughout the current year and previous year.

INVESTMENT PROPERTY

Investment properties are included in the balance sheet at cost meaning investment properties are not revalued annually at their open market value as required by Financial Reporting Standard 102. The directors consider that no useful purpose would be served from obtaining a professional valuation. In absence of a professional valuation, it is not possible for the directors to estimate with reasonable accuracy the open market value of the properties and therefore depart from the requirements of the Financial Reporting Standard 102 as mentioned above. No depreciation is provided on investment properties.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

Cost

At 1 October 2024

and 30 September 2025

91,664

Net book value

At 30 September 2025

91,664

At 30 September 2024

91,664

Investment property is stated at cost and not revalued to their open market value as required by the Financial Reporting Standard.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

217

217

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

91,879

91,879

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary Shares

1

2

2

8.	CAPITAL COMMITMENTS

At the balance sheet date the Company had entered into a contract to acquire investment properties under construction at a total cost of £298,000. There was no payment in the year ended 30 September 2023. The balance of £208,918 (2022 - £208,918) is due in stages as construction progresses. This will be financed by bank loans as progress payments are made.

9.	ULTIMATE CONTROLLING PARTY

The Company's ultimate parent company is Espark ACU Limited is incorporated in the United Kingdom and registered in England and Wales. Copies of the parent company accounts may be obtained by writing to the Company Secretary at Unit 2.02 High Weald House, Glovers End, Bexhill, East Sussex, United Kingdom, TN39 5ES.

The Company is controlled by Dr M Ah-Moye and Dr S Ah-Moye, shareholders of the parent company.