Espanfenixuk Ltd - Accounts

	Registered number
	09314613

	Espanfenixuk Ltd
	Unaudited Accounts
	for the year ended
	31 December 2025

Espanfenixuk Ltd Balance Sheet as at 31 December 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets	3		279,770		282,060
Investments			106,000		106,000
			385,770		388,060

Current assets
Debtors	4	38,803		0
Cash at bank and in hand		161,757		170,491
		200,560		170,491

Creditors: amounts falling due within one year	5	(21,145)		(20,571)

Net current assets / (liabilities)			179,415		149,920

Total assets less current liabilities			565,185		537,980

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(432)		(432)

Total net assets (liabilities)			564,753		537,548

Capital and reserves
Called up share capital	6		158		158
Share premium account			189,058		189,058
Profit and loss account			375,537		348,332
Shareholders' funds			564,753		537,548

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

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.

Signed on behalf of the board of directors

...............................

Mr I Andrade

Director

Approved by the board on 3 August 2026

Company Number: 09314613 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Suite 5,
83-87 Crawford Street
London
W1H 2HB
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures & Fittings

10% Straight Line

	Investment property
	Investment property is included at fair value, with any gains recognised in the profit and loss account for the period in which they occurred. Deferred tax is recognised on these gains at the rate expected to apply when the property is sold.

	Foreign currencies
	Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Foreign currencies

Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2025	2024
Average number of employees during the period	0	0

Tangible fixed assets
	Fixtures & Fittings	Land & buildings	Total
Cost or valuation	£	£	£
At 1 January 2025	22,895	268,325	291,220
At 31 December 2025	22,895	268,325	291,220
Depreciation
At 1 January 2025	9,160	0	9,160
Charge for the period	2,290	0	2,290
At 31 December 2025	11,450	0	11,450
Net book value
At 31 December 2025	11,445	268,325	279,770
At 31 December 2024	13,735	268,325	282,060

Debtors
	2025	2024
	£	£
Trade debtors	38,803	0
	38,803	0

Creditors: amounts falling due within one year
	2025	2024
	£	£
Taxation & social security	6,918	7,035
Other creditors	14,227	13,536
	21,145	20,571

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
158 (2024: 158) Ordinary shares of £1.00 each	158	158

	158	158