Ensoi Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12284776

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,459		3,090
Tangible Assets	5		160		1,018

			1,619		4,108
CURRENT ASSETS
Stocks	6	5,000		8,000
Debtors		1,073		4,921
Cash at bank and in hand		-		510

		6,073		13,431
Creditors: Amounts Falling Due Within One Year		(358,641 )		(304,983 )

NET CURRENT ASSETS (LIABILITIES)			(352,568 )		(291,552 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(350,949 )		(287,444 )

NET LIABILITIES			(350,949 )		(287,444 )

CAPITAL AND RESERVES
Called up share capital	7		146		146
Share premium account			189,856		189,856
Profit and Loss Account			(540,951 )		(477,446 )

SHAREHOLDERS' FUNDS			(350,949)		(287,444)

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Ensoi Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 Profit and Loss Account.

On behalf of the board

Clare Lichfield

Director

24/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Ensoi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12284776 . The registered office is 8 Meldon Close, London, SW6 2AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 including Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets represent trademark related costs. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	3 Years Straight Line
Fixtures & Fittings	3 Years Straight Line
Computer Equipment	3 Years Straight Line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Ensoi Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	15,106

As at 31 October 2025	15,106

Amortisation
As at 1 November 2024	12,016
Provided during the period	1,631

As at 31 October 2025	13,647

Net Book Value
As at 31 October 2025	1,459

As at 1 November 2024	3,090

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	4,128	1,429	366	5,923

As at 31 October 2025	4,128	1,429	366	5,923

Depreciation
As at 1 November 2024	3,110	1,429	366	4,905
Provided during the period	858	-	-	858

As at 31 October 2025	3,968	1,429	366	5,763

Net Book Value
As at 31 October 2025	160	-	-	160

As at 1 November 2024	1,018	-	-	1,018

6. Stocks

	2025	2024
	£	£
Stock	5,000	8,000

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	146	146

8. Additional Note to the Accounts

Debtors

Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

...CONTINUED

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Ensoi Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs

and subsequently measured at amortised cost determined using the effective interest method.

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