Escalla Limited - Filleted accounts

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