Registered number
08752180
Escalla Limited
Filleted Accounts
31 October 2025

Escalla Limited
Registered number: | 08752180
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 54,999 |  |  | -
Tangible assets | 4 |  |  | 23,794 |  |  | -
Investments | 5 |  |  | 1,000,000 |  |  | 3,115,000
|  |  |  | 1,078,793 |  |  | 3,115,000
Current assets
Debtors | 6 |  | 82,641 |  |  | 188,143
Cash at bank and in hand |  |  | 9,804 |  |  | 1,947
|  |  | 92,445 |  |  | 190,090
Creditors: amounts falling due within one year | 7 |  | (557,007) |  |  | (190,799)
Net current liabilities |  |  |  | (464,562) |  |  | (709)
Net assets |  |  |  | 614,231 |  |  | 3,114,291
Capital and reserves
Called up share capital |  |  |  | 15,151 |  |  | 15,151
Share premium |  |  |  | - |  |  | 3,300,424
Profit and loss account |  |  |  | 599,080 |  |  | (201,284)
Shareholders' funds |  |  |  | 614,231 |  |  | 3,114,291
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ian West
Director
Approved by the board on 26 June 2026

Escalla Limited
Notes to the Accounts
for the year ended 31 October 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 12 |  | 1
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| Additions | 54,999
| At 31 October 2025 | 54,999
| Amortisation
| At 31 October 2025 | -
| Net book value
| At 31 October 2025 | 54,999
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| Additions | 23,794
| At 31 October 2025 | 23,794
| Depreciation
| At 31 October 2025 | -
| Net book value
| At 31 October 2025 | 23,794
5 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 November 2024 | 4,591,100
| Disposals | (3,591,100)
| At 31 October 2025 | 1,000,000
6 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 54,435 |  | -
| Other debtors | 28,206 |  | 188,143
|  |  |  |  |  | 82,641 |  | 188,143
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 62,924 |  | -
| Amounts owed to related companies | 387,200 |  | 190,000
| Taxation and social security costs | 27,710 |  | -
| Accurals & deferred income | 57,999
| Other creditors | 21,174 |  | 799
|  |  |  |  |  | 557,007 |  | 190,799
8 | Controlling party
| The company is 100% owned and controlled by Escalla Employee Ownership Trustee Limited.
9 | Other information
| Escalla Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 8 Holmes Road
| London
| NW5 3AB

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