ESSENTIALLY GROUP LIMITED

Company Registration Number:
14299324 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

ESSENTIALLY GROUP LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ESSENTIALLY GROUP LIMITED

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£
£
Turnover: 3,634,436 2,466,134
Cost of sales: ( 2,390,975 ) ( 1,415,642 )
Gross profit(or loss): 1,243,461 1,050,492
Administrative expenses: ( 1,444,792 ) ( 1,532,387 )
Other operating income: 8,474 0
Operating profit(or loss): (192,857) (481,895)
Interest payable and similar charges: ( 204,401 ) ( 172,204 )
Profit(or loss) before tax: (397,258) (654,099)
Tax: 0 0
Profit(or loss) for the financial year: (397,258) (654,099)

ESSENTIALLY GROUP LIMITED

Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 72,579 80,661
Tangible assets: 4 693,811 1,020,617
Investments: 5 1,990,552 2,374,180
Total fixed assets: 2,756,942 3,475,458
Current assets
Stocks: 6 100,784 86,179
Debtors: 7 915,398 701,975
Cash at bank and in hand: 71,030 49,380
Investments:   0 0
Total current assets: 1,087,212 837,534
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 8 ( 1,900,298 ) ( 1,672,509 )
Net current assets (liabilities): (813,086) (834,975)
Total assets less current liabilities: 1,943,856 2,640,483
Creditors: amounts falling due after more than one year: 9 ( 1,413,213 ) ( 1,577,635 )
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 530,643 1,062,848
Capital and reserves
Called up share capital: 55,005 55,005
Share premium account: 637,700 637,700
Other reserves: 3,623,591 1,984,383
Profit and loss account: (3,785,653 ) (1,614,240 )
Total Shareholders' funds: 530,643 1,062,848

The notes form part of these financial statements

ESSENTIALLY GROUP LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 26 June 2026
and signed on behalf of the board by:

Name: Raja W Abuljebain
Status: Director

The notes form part of these financial statements

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Tangible fixed assets depreciation policy

    Property and equipment are stated at cost less accumulated depreciation and impairment losses, if any. Cost includes expenditure that is directly attributable to the acquisition and bringing the asset to its working condition. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. When a replacement part is capitalized. The carrying amount of the replaced part is derecognized. All other repairs and maintenance costs are recognized in the statement of comprehensive income during the financial year in which they are incurred. Depreciation of assets is calculated using the straight-line method to allocate the cost over their estimated useful lives as follows Depreciation is charged from the date the asset is available for use up to the date the asset is disposed of. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. Any gain or loss arising on the disposal or retirement of an item of property and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the statement of comprehensive income.

    Intangible fixed assets amortisation policy

    An intangible asset is an identifiable non-monetary asset without physical substance held for use in the supply of goods, or for administrative purpose. An intangible asset is recognized if it is possible that future economic benefits that are attributable to the asset will flow to the Group and the cost of the asset can be measured reliably. The Group’s intangible asset comprises trademark, brand and copyright and website development. Amortization of intangible assets is calculated using the straight-line method to allocate the cost over their estimated useful lives.

    Other accounting policies

    [09:13, 26/06/2026] Bilal Malik: The Group assesses at each reporting date whether there is any indication that an asset may be impaired. If any such indication exists, or when annual impairment testing for an asset is required, the Group makes an estimate of the asset's recoverable amount. An asset's recoverable amount is the higher of an assets or cash-generating unit's fair value less costs to sell and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets, in which case the cash-generating unit to which the asset belongs is used. Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. In determining fair value less costs to sell, an appropriate valuation model is used. Liabilities are recognised for amounts to be paid in the future for goods or services received, whether claimed by the supplier or not. Monies received from customers for goods or services not delivered at the reporting date are recognised as a liability. [09:13, 26/06/2026] Bilal Malik: Borrowing is classified as current liabilities unless there is a formal agreement in place to defer repayment for a period in excess of 12 months, in which case the amount repayable after 12 months at the reporting date is classified as non-current liabilities. All borrowing costs are expensed in the period they occur and consist of interest and other costs that the Group incurs in connection with the borrowings of funds.

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 36 32

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2025 80,661 80,661
Additions
Disposals ( 8,082 ) ( 8,082 )
Revaluations
Transfers
At 31 December 2025 72,579 72,579
Amortisation
At 1 January 2025 0 0
Charge for year
On disposals
Other adjustments
At 31 December 2025 0 0
Net book value
At 31 December 2025 72,579 72,579
At 31 December 2024 80,661 80,661

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 1,921,594 1,921,594
Additions
Disposals
Revaluations
Transfers
At 31 December 2025 1,921,594 1,921,594
Depreciation
At 1 January 2025 900,977 900,977
Charge for year 326,806 326,806
On disposals
Other adjustments
At 31 December 2025 1,227,783 1,227,783
Net book value
At 31 December 2025 693,811 693,811
At 31 December 2024 1,020,617 1,020,617

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Fixed assets investments note

Goodwill represents the excess of the cost of an acquisition over the fair value of the Group’s share of the net identifiable assets of the acquired subsidiary or associate at the date of acquisition. Goodwill on acquisitions of subsidiaries is included in ‘intangible assets’. Separately recognised goodwill is tested annually for impairment and carried at cost less accumulated impairment losses. Impairment losses on goodwill are not reversed. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units for the purpose of impairment testing. The allocation is made to those cash-generating units or groups of cash-generating units that are expected to benefit from the business combination in which the goodwill arose. The Group allocates goodwill to each business segment in each country in which it operates. Assets that have an indefinite useful life, for example goodwill, are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash-generating units). Non-financial assets other than goodwill that suffered impairment are reviewed for possible reversal of the impairment at each reporting date. Where an impairment loss subsequently reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimated of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash-generating unit) in prior years. A reversal of an impairment loss is recognised as income immediately, unless the relevant asset is carried art a revalued amount in which case the reversal of impairment loss is treated a revaluation increase.

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Stocks

2025 2024
£ £
Stocks 100,784 86,179
Total 100,784 86,179

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Debtors

2025 2024
£ £
Trade debtors 915,398 701,975
Total 915,398 701,975

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

8. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 1,900,298 1,672,509
Total 1,900,298 1,672,509

ESSENTIALLY GROUP LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

9. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 1,413,213 1,577,635
Total 1,413,213 1,577,635