| eOffice 2000 Limited |
| Registered number: |
03880725 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
1,541,187 |
|
|
1,559,123 |
| Tangible assets |
4 |
|
|
412,560 |
|
|
385,656 |
| Investments |
5 |
|
|
113,059 |
|
|
111,101 |
|
|
|
|
2,066,806 |
|
|
2,055,880 |
|
| Current assets |
| Debtors |
6 |
|
286,375 |
|
|
408,701 |
| Cash at bank and in hand |
|
|
300,030 |
|
|
465,408 |
|
|
|
586,405 |
|
|
874,109 |
|
| Creditors: amounts falling due within one year |
7 |
|
(621,672) |
|
|
(646,679) |
|
| Net current (liabilities)/assets |
|
|
|
(35,267) |
|
|
227,430 |
|
| Net assets |
|
|
|
2,031,539 |
|
|
2,283,310 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2,500,000 |
|
|
2,500,000 |
| Profit and loss account |
|
|
|
(468,461) |
|
|
(216,690) |
|
| Shareholders' funds |
|
|
|
2,031,539 |
|
|
2,283,310 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| P P Mucelli |
| Director |
| Approved by the board on 8 May 2026 |
|
| eOffice 2000 Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 5 to 10 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
11 |
|
11 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
|
Cost |
|
At 1 January 2025 |
1,591,976 |
|
At 31 December 2025 |
1,591,976 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 January 2025 |
32,853 |
|
Provided during the year |
17,936 |
|
At 31 December 2025 |
50,789 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
1,541,187 |
|
At 31 December 2024 |
1,559,123 |
|
|
|
|
|
|
|
|
|
|
The cost includes £1,500,000 of trademarks and brands that are not amortised as they are considered to have an indefinite useful life. Other intangibles are being written off in equal annual instalments over their estimated economic life |
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 January 2025 |
1,912,394 |
|
Additions |
154,148 |
|
Disposals |
(186,908) |
|
At 31 December 2025 |
1,879,634 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2025 |
1,526,738 |
|
Charge for the year |
126,961 |
|
On disposals |
(186,625) |
|
At 31 December 2025 |
1,467,074 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
412,560 |
|
At 31 December 2024 |
385,656 |
|
|
| 5 |
Investments |
| Investments in |
| subsidiary |
Other |
| undertakings |
investments |
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 January 2025 |
60,652 |
|
50,449 |
|
111,101 |
|
Additions |
- |
|
1,958 |
|
1,958 |
|
|
At 31 December 2025 |
60,652 |
|
52,407 |
|
113,059 |
|
|
Other investments of £45,328 (2021 £45,032) relates to Artwork held at cost. |
|
| 6 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
83,237 |
|
95,350 |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
31,000 |
|
81,000 |
|
Other debtors |
172,138 |
|
232,351 |
|
|
|
|
|
|
286,375 |
|
408,701 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
231,449 |
|
289,855 |
|
Taxation and social security costs |
109,139 |
|
24,413 |
|
Other creditors |
281,084 |
|
332,411 |
|
|
|
|
|
|
621,672 |
|
646,679 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other financial commitments |
2025 |
|
2024 |
| £ |
£ |
|
|
Total future minimum payments under non-cancellable operating leases |
|
3,551,151 |
|
4,704,646 |
|
|
|
|
|
|
|
|
|
|
| 9 |
Controlling party |
|
|
The ultimate controlling party of eOffice 2000 Limited is eOffice Invest SA, a company incorporated in Luxembourg |
|
|
| 10 |
Other information |
|
|
eOffice 2000 Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
1 Richmond Mews |
|
London |
|
W1D 3DA |