MESENSI LTD Filleted Accounts Cover
MESENSI LTD
Company No. 10165713
Information for Filing with The Registrar
31 December 2025
MESENSI LTD Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 December 2025.
Principal activities
The principal activity of the company during the year under review was that of manufacture of other electrical equipment.
Director
The Director who served at any time during the year was as follows:
Y. Luzon
The Director is responsible for preparing the Director's report and the accounts in accordance with applicable law and regulations.
Company law requires the director to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with united Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
*
select suitable accounting policies and then apply them consistently;
*
make judgments and estimates that are reasonable and prudent;
*
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Y. Luzon
Director
04 September 2026
MESENSI LTD Balance Sheet Registrar
at
31 December 2025
Company No.
10165713
Notes
2025
2024
£
£
Current assets
Stocks
5
288,739300,758
Debtors
6
77,033103,538
Cash at bank and in hand
58,79078,246
424,562482,542
Creditors: Amount falling due within one year
7
(264,728)
(326,219)
Net current assets
159,834156,323
Total assets less current liabilities
159,834156,323
Net assets
159,834156,323
Capital and reserves
Called up share capital
100100
Profit and loss account
9
159,734156,223
Total equity
159,834156,323
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Director
04 September 2026
MESENSI LTD Notes to the Accounts Registrar
for the year ended 31 December 2025
1
General information and basis of preparation
MESENSI LTD is a private company limited by shares and incorporated in England and Wales.
The company's registered number is: 10165713
The address of the company's registered office is:
201 Haverstock Hill
London
NW3 4QG
The financial statements have been prepared under the historical cost convention, unless otherwise stated, and in accordance with FRS 102 Section 1A , the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements have been presented in Pound Sterling as this is the currency of the primary economic environment in which the company operates and is rounded to the nearest pound.
Going concern
These financial statements have been prepared on a going concern basis. The director, having considered the financial position of the company for a period of at least twelve months from the date of signing these financial statements, has no reason to believe that a material uncertainty exists that may cast doubt about the ability of the company to continue as a going concern. Accordingly the director has a reasonable expectation that the company will continue in operational existence and therefore he continues to adopt the going concern basis of accounting to prepare the financial statements.
2
Accounting policies
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises the costs of purchase, conversion and other costs incurred in bringing the stocks to their present location and condition.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Trade and other 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.
Taxation
Taxation comprises current and deferred tax. Current tax is recognised at the amount expected to be paid using tax rates enacted or substantively enacted at the balance sheet date. Deferred tax is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. Deferred tax assets are recognised to the extent that it is probable that they will be recovered. Deferred tax is measured using tax rates enacted or substantively enacted at the balance sheet date.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Taxation
(a) Tax on profit on ordinary activities
2025
2024
The tax charge is made up as follows:
£
£
UK corporation tax
Charge for the period
823768
Total corporation tax
823768
Tax on profit on ordinary activities
823768
(b) Factors affecting the total tax charge for the period
The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
Lower
2025
2024
-261
£
£
Profit on ordinary activities before tax
4,3344,041
Standard rate of corporation tax in the United Kingdom
25%
25%
Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom
1,0841,010
Eligible for small profit tax rate 19%
(261)
(242)
Tax on profit on ordinary activities
823768
5
Stocks
2025
2024
£
£
Finished goods
288,739300,758
288,739300,758
6
Debtors
2025
2024
£
£
Trade debtors
65,72986,013
Amounts owed by group undertakings
2,4051,820
Corporation tax recoverable
69-
VAT recoverable
8,61814,555
Other debtors
2121,150
77,033103,538
The amounts owed to group undertakings are unsecured, repayable on demand and non-interest bearing.
7
Creditors:
amounts falling due within one year
2025
2024
£
£
Trade creditors
26,72410,023
Amounts owed to group undertakings
229,981
-
Taxes and social security
-
4,078
Other creditors
5,023309,530
Accruals and deferred income
3,0002,588
264,728326,219
The amounts owed to group undertakings are unsecured, repayable on demand and non-interest bearing.
8
Share Capital
100 ordinary shares of £1 each, fully paid.
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Related party disclosures
Transactions with related parties
The company has taken advantage of the exemption available according with Section 33 of FRS102 "Related party disclosure" not to disclose transactions entered into between two or more members of a group that are wholly owned.
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
EL Global Trade Ltd
The parent's registered office address is:
13 Giborei Israel blvd
Entrance A Netanya
Sharon Area
Israel
4250413
11
Ultimate controlling party
The company is ultimately controlled by Y. Luzon who owns 100% of the parent company El Global Trade Ltd.
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