Company registration number: 05274294
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
E.F. Solutions Limited
Pages for filing with the Registrar
Company registration number: 05274294
E.F. Solutions Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 162 324
162 324
Current assets
Debtors 14,144 15,252
Cash at bank and in hand 16,028 11,675
30,172 26,927
Creditors: amounts falling due within one year
(29,644) (26,165)
Net current assets 528 762
Total assets less current liabilities 690 1,086
NET ASSETS 690 1,086
Capital and reserves
Called up share capital 180 180
Other reserves 90 90
Profit and loss account 420 816
TOTAL EQUITY 690 1,086
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05274294
E.F. Solutions Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 23 September 2026 and signed on its behalf by:
M Gullett, Director
23 September 2026
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E.F. Solutions Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
E.F. Solutions Limited is a private company registered in England and Wales. Its registered number is 05274294. The company is limited by shares. Its registered office is Glendinning, Brogdale Road, Faversham, Kent, ME13 8YA.
2 Accounting policies
Basis of preparing the 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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 25% straight line
Computer equipment - 33.33% straight line
Taxation
Taxation for the year comprises current taxation. 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 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.
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E.F. Solutions Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Average number of employees
During the year the average number of employees was 3 (2024 - 3).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 25,373
At 31 December 2025 25,373
Depreciation
At 1 January 2025 25,049
Charge for year 162
At 31 December 2025 25,211
Net book value
At 31 December 2025 162
At 31 December 2024 324
5 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
J Langford
Balance outstanding at start of year 11,326 9,049
Amounts advanced 6,465 11,326
Amounts repaid (11,326) (9,049)
Balance outstanding at end of year 6,465 11,326
No interest is charged on the overdrawn amount and the balance is repayable on demand
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