REGISTERED NUMBER: 11090211 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

ESC LABS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

A J K Ashby

J P Manheim

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

11090211 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

3,148

3,519

3,148

3,519

Current assets

Debtors

7

24,006

44,930

Cash at bank

47,286

16,818

71,292

61,748

Creditors

Amounts falling due within one year

8

77,979

61,488

Net current (liabilities)/assets

(6,687

)

260

Total assets less current liabilities

(3,539

)

3,779

Capital and reserves

Called up share capital

9

113

113

Share premium

10

387,956

387,956

Retained earnings

10

(391,608

)

(384,290

)

Shareholders' funds

(3,539

)

3,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

A J K Ashby - Director

1.	Statutory information

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

2.	Statement of compliance

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

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment loss.

Web Application development costs are being amortised over its estimated useful life of 3 years.

Website costs are being amortised over its estimated useful life of 3 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

These financial statements have been prepared on a going concern basis.

The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubts upon the Company's ability to continue as a going concern. Thus the director has continued to adopt the going concern basis of accounting in preparing these financial statements.

Provisions

Provisions are recognised when there is a present obligation (legal or constructive) as a result of a past event, it is probably that the obligation will be required to be settled, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting taking into account the risks and uncertainties surrounding the obligation. Provisions are discounted when the time value of money is material.

4.	Employees and directors

The average number of employees during the year was 3 (2024 - 2 ) .

5.	Intangible fixed assets

Development

Computer

costs

software

Totals

£

£

£

Cost

At 1 January 2025

and 31 December 2025

88,472

6,925

95,397

Amortisation

At 1 January 2025

and 31 December 2025

88,472

6,925

95,397

Net book value

At 31 December 2025

-

-

-

At 31 December 2024

-

-

-

6.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

2,999

6,505

6,133

15,637

Additions

-

-

2,974

2,974

At 31 December 2025

2,999

6,505

9,107

18,611

Depreciation

At 1 January 2025

1,500

6,505

4,113

12,118

Charge for year

750

-

2,595

3,345

At 31 December 2025

2,250

6,505

6,708

15,463

Net book value

At 31 December 2025

749

-

2,399

3,148

At 31 December 2024

1,499

-

2,020

3,519

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

23,248

44,668

Other debtors

758

262

24,006

44,930

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

3,649

76

Taxation and social security

17,349

8,799

Other creditors

56,981

52,613

77,979

61,488

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,125,000

Ordinary

£0.0001

113

113

10.

Reserves

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2025

(384,290

)

387,956

3,666

Deficit for the year

(7,318

)

(7,318

)

At 31 December 2025

(391,608

)

387,956

(3,652

)

11.	Related party disclosures

Included in other creditors, is the Directors Loan account of £49,501 (2024: £45,661).