Endole Ltd - Filleted accounts

Registered number

09346879

Endole Ltd

Filleted Accounts

31 December 2025

Endole Ltd
Registered number:		09346879
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£			£	£		£
Fixed assets
Intangible assets	3		681			-
Tangible assets	4		76,888			50,707
			77,569			50,707

Current assets
Debtors	5	738,303			628,449
Cash at bank and in hand		152,223			310,382
		890,526			938,831

Creditors: amounts falling due within one year	6	(51,632)			(100,423)

Net current assets			838,894			838,408

Total assets less current liabilities			916,463			889,115


Provisions for liabilities			(6,750)			(6,600)


Net assets			909,713			882,515

Capital and reserves
Called up share capital	7		100			100
Profit and loss account			909,613			882,415

Shareholders' funds			909,713			882,515

The director is 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 director acknowledges his 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.




U Chowdhury
Director
Approved by the board on 25 September 2026

Endole Ltd
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). The accounts are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

	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:

	Leasehold improvements			over 10 years
	Plant and machinery			over 3 years
	Motor vehicles			25% reducing balance

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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		10


3	Intangible fixed assets							£

	Cost
	At 1 January 2025							8,046
	Additions							868
	At 31 December 2025							8,914

	Amortisation
	At 1 January 2025							8,046
	Provided during the year							187
	At 31 December 2025							8,233

	Net book value
	At 31 December 2025							681
	At 31 December 2024							-


4	Tangible fixed assets
		Leasehold Improvements		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	51,324		17,967		117,343		186,634
	Additions	18,713		16,633		38,890		74,236
	Disposals	(51,324)		(3,166)		(19,083)		(73,573)
	At 31 December 2025	18,713		31,434		137,150		187,297

	Depreciation
	At 1 January 2025	35,824		12,115		87,988		135,927
	Charge for the year	1,871		9,095		15,552		26,518
	On disposals	(35,824)		(3,166)		(13,046)		(52,036)
	At 31 December 2025	1,871		18,044		90,494		110,409

	Net book value
	At 31 December 2025	16,842		13,390		46,656		76,888
	At 31 December 2024	15,500		5,852		29,355		50,707


5	Debtors					2025		2024
£							£

	Other debtors					727,522		613,832
	Prepayments and accrued income					10,781		14,617
						738,303		628,449


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					46,760		95,739
	Other creditors					1,714		1,834
	Accruals and deferred income					3,158		2,850
						51,632		100,423


7	Share capital					2025		2024
£							£

	Allotted, called up and fully paid:
	Ordinary Shares					100		100


8	Related party transactions

	The company has provided an interest free loan of £700,000 to a related company under common ownership. This is still outstanding as at the balance sheet date.


9	Other information

	Endole Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	Black Country House
	Rounds Green Road
	Oldbury
	West Midlands
	B69 2DG

	Its registered number is:	09346879