Consunova EU Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10805266

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,532		8,026

			4,532		8,026
CURRENT ASSETS
Debtors	5	57,953		70,048
Cash at bank and in hand		74,845		110,685

		132,798		180,733
Creditors: Amounts Falling Due Within One Year	6	(80,769 )		(187,658 )

NET CURRENT ASSETS (LIABILITIES)			52,029		(6,925 )

TOTAL ASSETS LESS CURRENT LIABILITIES			56,561		1,101

NET ASSETS			56,561		1,101

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			55,561		101

SHAREHOLDERS' FUNDS			56,561		1,101

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Consunova EU Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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

Mr M L Beeby Director	Mrs S M Beeby Director
27 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Consunova EU Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10805266 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings	25% reducing balance
Office Equipment	3 years straight line

2.4. 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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs 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 receivables due with the operating cycle fall into this category of financial instruments.

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Consunova EU Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings	Office Equipment	Total
	£	£	£
Cost
As at 1 January 2025	5,521	8,145	13,666

As at 31 December 2025	5,521	8,145	13,666

Depreciation
As at 1 January 2025	1,380	4,260	5,640
Provided during the period	1,035	2,459	3,494

As at 31 December 2025	2,415	6,719	9,134

Net Book Value
As at 31 December 2025	3,106	1,426	4,532

As at 1 January 2025	4,141	3,885	8,026

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Consunova EU Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	55,609	13,036
Other debtors	2,344	57,012

	57,953	70,048

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,461	108,332
Other creditors	157	93
Taxation and social security	72,151	79,233

	80,769	187,658

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Directors Advances, Credits and Guarantees

Included in other creditors due within one year is a loan from the directors, Mr M Beeby and Mrs S Beeby amounting to £109 (2024: debtor balance £57,012).

9. Ultimate Controlling Party

The company was controlled throughout the current and previous period by its directors, Mr M Beeby and Mrs S Beeby by virtue of the fact that they own all of the company's ordinary issued share capital.

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