Esephus Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12799185

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		990		1,237

			990		1,237
CURRENT ASSETS
Debtors	5	8,362		16,362
Cash at bank and in hand		1,759		10,761

		10,121		27,123
Creditors: Amounts Falling Due Within One Year	6	(88,316 )		(78,152 )

NET CURRENT ASSETS (LIABILITIES)			(78,195 )		(51,029 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(77,205 )		(49,792 )

NET LIABILITIES			(77,205 )		(49,792 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(77,207 )		(49,794 )

SHAREHOLDERS' FUNDS			(77,205)		(49,792)

Page 1

Page 2

Esephus Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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.

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

S S Warsi

Director

28/08/2026

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

1. General Information

Esephus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12799185 . The registered office is 2.19 Nicholls House, Homer Close, Tachbrook Park, Leamington Spa, Warwickshire, CV34 6TT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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

20% reducing balance

3. Average Number of Employees

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

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	5,275

As at 31 August 2025	5,275

Depreciation
As at 1 September 2024	4,038
Provided during the period	247

As at 31 August 2025	4,285

Net Book Value
As at 31 August 2025	990

As at 1 September 2024	1,237

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,362	16,362

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	88,316	78,150
Taxation and social security	-	2

	88,316	78,152

Page 3

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Esephus Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2