Edserlab Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08964413

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		76,977		74,120
Tangible Assets	5		13,920		21,850

			90,897		95,970
CURRENT ASSETS
Stocks	6	400,000		134,791
Debtors	7	329,737		423,323
Cash at bank and in hand		410		410

		730,147		558,524
Creditors: Amounts Falling Due Within One Year	8	(849,943 )		(638,830 )

NET CURRENT ASSETS (LIABILITIES)			(119,796 )		(80,306 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,899 )		15,664

Creditors: Amounts Falling Due After More Than One Year	9		(240,326 )		(270,514 )

NET LIABILITIES			(269,225 )		(254,850 )

CAPITAL AND RESERVES
Called up share capital	10		4		4
Other reserves			(102,385 )		-
Profit and Loss Account			(166,844 )		(254,854 )

SHAREHOLDERS' FUNDS			(269,225)		(254,850)

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Edserlab Limited

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 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 Victor Bueno

Director

14/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Edserlab Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08964413 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Brand recognition. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. 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
Office Equipment & Computers	20% Reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 12)

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Edserlab Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Software Development	Brand recognition	Total
	£	£	£
Cost
As at 1 January 2025	16,543	63,974	80,517
Additions	-	12,000	12,000

As at 31 December 2025	16,543	75,974	92,517

Amortisation
As at 1 January 2025	-	6,397	6,397
Provided during the period	1,654	7,489	9,143

As at 31 December 2025	1,654	13,886	15,540

Net Book Value
As at 31 December 2025	14,889	62,088	76,977

As at 1 January 2025	16,543	57,577	74,120

5. Tangible Assets

	Plant & Machinery	Office Equipment & Computers	Total
	£	£	£
Cost
As at 1 January 2025	43,792	12,769	56,561
Disposals	(4,450 )	-	(4,450 )

As at 31 December 2025	39,342	12,769	52,111

Depreciation
As at 1 January 2025	26,022	8,689	34,711
Provided during the period	2,664	816	3,480

As at 31 December 2025	28,686	9,505	38,191

Net Book Value
As at 31 December 2025	10,656	3,264	13,920

As at 1 January 2025	17,770	4,080	21,850

6. Stocks

	2025	2024
	£	£
Finished goods	400,000	134,791

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Edserlab Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	323,820	326,236
Prepayments and accrued income	3,417	95,050
Other debtors	-	1,850
Director's Investment Loan - VB	2,500	-
Director's loan account	-	187

	329,737	423,323

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	661,253	479,886
Bank loans and overdrafts	42,241	50,296
PAYE	2,160	2,687
VAT	46,413	41,919
Net wages	1,109	48,955
HSBC Commercial Card	-	210
Pension Payable	1,904	6,300
Langer Acquisition	90,249	-
Accruals and deferred income	4,614	8,577

	849,943	638,830

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

	2025	2024
	£	£
Loan Account	240,326	270,514

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Victor Bueno	187	-	187	-	-

The above loan is unsecured, interest free and repayable on demand.

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Edserlab Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Controlling Party

The company's ultimate controlling party is Mr Victor Eduardo Bueno Julia Capmany by virtue of his ownership of 75% or more of the issued share capital in the company.

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