Caseware UK (AP4) 2025.0.111 2025.0.111 2026-02-28 2026-02-28 1 2025-03-01 false Activities of tourist guides 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08883260 2025-03-01 2026-02-28 08883260 2024-03-01 2025-02-28 08883260 2026-02-28 08883260 2025-02-28 08883260 c:Director1 2025-03-01 2026-02-28 08883260 d:PlantMachinery 2025-03-01 2026-02-28 08883260 d:PlantMachinery 2026-02-28 08883260 d:PlantMachinery 2025-02-28 08883260 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 08883260 d:OfficeEquipment 2025-03-01 2026-02-28 08883260 d:CurrentFinancialInstruments 2026-02-28 08883260 d:CurrentFinancialInstruments 2025-02-28 08883260 d:Non-currentFinancialInstruments 2026-02-28 08883260 d:Non-currentFinancialInstruments 2025-02-28 08883260 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 08883260 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 08883260 d:Non-currentFinancialInstruments d:AfterOneYear 2026-02-28 08883260 d:Non-currentFinancialInstruments d:AfterOneYear 2025-02-28 08883260 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2026-02-28 08883260 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-02-28 08883260 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2026-02-28 08883260 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-02-28 08883260 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2026-02-28 08883260 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-02-28 08883260 d:ShareCapital 2026-02-28 08883260 d:ShareCapital 2025-02-28 08883260 d:RetainedEarningsAccumulatedLosses 2026-02-28 08883260 d:RetainedEarningsAccumulatedLosses 2025-02-28 08883260 c:FRS102 2025-03-01 2026-02-28 08883260 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08883260 c:FullAccounts 2025-03-01 2026-02-28 08883260 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08883260 2 2025-03-01 2026-02-28 08883260 e:PoundSterling 2025-03-01 2026-02-28 iso4217:GBP xbrli:pure

Registered number: 08883260 ESSENTIALLY LONDON LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2026
ESSENTIALLY LONDON LTD REGISTERED NUMBER: 08883260 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 1,086 |  | 1,294
|  |  | 1,086 |  | 1,294
Current assets |  |  |  |  |
Debtors | 6 | 165,354 |  | 97,314 |
Cash at bank and in hand | 7 | 469,482 |  | 442,496 |
|  | 634,836 |  | 539,810 |
Creditors: amounts falling due within one year | 8 | (370,746) |  | (284,995) |
Net current assets |  |  | 264,090 |  | 254,815
Total assets less current liabilities |  |  | 265,176 |  | 256,109
Creditors: amounts falling due after more than one year | 9 |  | (19,515) |  | (25,465)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (272) |  | (324)
Net assets |  |  | 245,389 |  | 230,320
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 245,289 |  | 230,220
|  |  | 245,389 |  | 230,320
Page 1
ESSENTIALLY LONDON LTD REGISTERED NUMBER: 08883260 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Lia Lalli
Director
Date: 27 July 2026
Page 2
ESSENTIALLY LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
Essentially London Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Victoria Court, 17-21 Ashford Road, Maidstone, Kent, United Kingdom, ME14 5DA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
ESSENTIALLY LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
ESSENTIALLY LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | Straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 5
ESSENTIALLY LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 6
ESSENTIALLY LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
No significant judgements have been made by management in preparing these financial statements, other than those disclosed in note 2.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
5. | Tangible fixed assets
|  | Office Equipment
|  | £
| Cost or valuation |
| At 1 March 2025 | 5,656
| Additions | 998
| At 28 February 2026 | 6,654
| Depreciation |
| At 1 March 2025 | 4,362
| Charge for the year on owned assets | 1,206
| At 28 February 2026 | 5,568
| Net book value |
| At 28 February 2026 | 1,086
| At 28 February 2025 | 1,294
Page 7
ESSENTIALLY LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | - | 50,000
|  | - | 50,000
| Due within one year |  |
| Trade debtors | 103,484 | 43,693
| Other debtors | 50,000 | -
| Prepayments and accrued income | 11,870 | 3,621
|  | 165,354 | 97,314
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 469,482 | 442,496
|  | 469,482 | 442,496
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 5,882 | 5,882
| Trade creditors | 38 | 33
| Corporation tax | 55,727 | 69,686
| Other taxation and social security | 2,153 | 14,267
| Other creditors | 21,582 | 247
| Accruals and deferred income | 285,364 | 194,880
|  | 370,746 | 284,995
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ESSENTIALLY LONDON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 19,515 | 25,465
|  | 19,515 | 25,465
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,882 | 5,882
|  | 5,882 | 5,882
| Amounts falling due 1-2 years |  |
| Bank loans | 5,882 | 5,882
|  | 5,882 | 5,882
| Amounts falling due 2-5 years |  |
| Bank loans | 13,633 | 17,646
|  | 13,633 | 17,646
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 1,937
|  | - | 1,937
|  | 25,397 | 31,347
11. | Transactions with directors
During the year, the director was advanced £128,977 (2025: £114,065). As at the balance sheet date, the amount due to the director is £21,582 (2025: £247).
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