EfficSant Solutions Limited

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

Registered number: 09330881

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		26,818		35,371

			26,818		35,371
CURRENT ASSETS
Debtors	5	22,248		19,983
Cash at bank and in hand		73,447		13,767

		95,695		33,750
Creditors: Amounts Falling Due Within One Year	6	(49,773 )		(16,280 )

NET CURRENT ASSETS (LIABILITIES)			45,922		17,470

TOTAL ASSETS LESS CURRENT LIABILITIES			72,740		52,841

Creditors: Amounts Falling Due After More Than One Year	7		(23,471 )		(27,698 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,705 )		(8,843 )

NET ASSETS			42,564		16,300

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			42,464		16,200

SHAREHOLDERS' FUNDS			42,564		16,300

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EfficSant Solutions Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 P G Sant

Director

8 September 2026

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

1. General Information

EfficSant Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09330881 . The registered office is 23 Glamis Drive, Stone, Staffordshire, ST15 8SP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from business consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets acquired under hire purchase contracts are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. The related obligations, net of future finance charges, are included in creditors.

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

...CONTINUED

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EfficSant Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.6. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.7. Hire Purchasing and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the balance sheet and depreciated over their estimated useful lives.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future pauments is treated as a liability.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	45,190	602	4,007	49,799
Additions	-	-	387	387

As at 31 March 2026	45,190	602	4,394	50,186

Depreciation
As at 1 April 2025	11,298	172	2,958	14,428
Provided during the period	8,473	108	359	8,940

As at 31 March 2026	19,771	280	3,317	23,368

Net Book Value
As at 31 March 2026	25,419	322	1,077	26,818

As at 1 April 2025	33,892	430	1,049	35,371

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	21,820	12,026
Prepayments and accrued income	428	359
Corporation tax recoverable assets	-	7,598

	22,248	19,983

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EfficSant Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,226	4,226
Corporation tax	28,504	-
Other taxes and social security	45	-
VAT	7,289	2,507
Accruals and deferred income	1,800	2,158
Director's loan account	7,909	7,389

	49,773	16,280

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	23,471	27,698

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,226	4,226
Later than one year and not later than five years	23,471	27,698

	27,697	31,924

	27,697	31,924

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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