EVERFRESH SAKONIS LIMITED


Director	BHIMJIYANI, Janki Ramesh


Registered Address	127 Ealing Road
	Middlesex
	Wembley
	HA0 4BP


Registered Number	11640828 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		24,599		36,999
Tangible assets	4		251,335		298,453
			275,934		335,452
Current assets
Debtors	5	184,550		113,112
Cash at bank and on hand		38,700		71,002
		223,250		184,114
Creditors amounts falling due within one year	6	(145,537)		(163,611)
Net current assets (liabilities)			77,713		20,503
Total assets less current liabilities			353,647		355,955
Creditors amounts falling due after one year	7		(588,051)		(575,674)
Net assets			(234,404)		(219,719)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(234,504)		(219,819)
Shareholders' funds			(234,404)		(219,719)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 July 2026, and are signed on its behalf by:

BHIMJIYANI, Janki Ramesh
Director
Registered Company No. 11640828

EVERFRESH SAKONIS LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Land and buildings	15
	Plant and machinery	25
	Fixtures and fittings	15
	Office Equipment	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		9

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 November 24	61,999	61,999
At 31 October 25	61,999	61,999
Amortisation and impairment
At 01 November 24	25,000	25,000
Charge for year	12,400	12,400
At 31 October 25	37,400	37,400
Net book value
At 31 October 25	24,599	24,599
At 31 October 24	36,999	36,999

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 November 24	182,259	40,675	282,093	505,027
Additions	13,680	5,307	-	18,987
At 31 October 25	195,939	45,982	282,093	524,014
Depreciation and impairment
At 01 November 24	125,470	27,890	53,214	206,574
Charge for year	-	66,105	-	66,105
At 31 October 25	125,470	93,995	53,214	272,679
Net book value
At 31 October 25	70,469	(48,013)	228,879	251,335
At 31 October 24	56,789	12,785	228,879	298,453

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	38,530	23,942
Other debtors	117,650	64,000
Prepayments and accrued income	28,370	25,170
Total	184,550	113,112


	Other debtors includes a loan of £83650 to Ms J Bhimjiyani, a director and shareholder of the company. The loan was repaid in full on 28/07/2025.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	54,514	74,333
Taxation and social security	45,994	50,049
Other creditors	26,055	21,555
Accrued liabilities and deferred income	18,974	17,674
Total	145,537	163,611

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	27,298	33,255
Other creditors	560,753	542,419
Total	588,051	575,674