REGISTERED NUMBER: 06004378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ESSENZA LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S Tiraboschi

SECRETARY:

S Tiraboschi

REGISTERED OFFICE:

210 Kensington Park Road

London

W11 1NR

REGISTERED NUMBER:

06004378 (England and Wales)

ACCOUNTANTS:

B S Patel & Co

1b Bourne End Road

Northwood

Middlesex

HA6 3BP

FIXED ASSETS

Tangible assets

4

41,292

42,872

CURRENT ASSETS

Stocks

17,877

40,076

Debtors

5

38,260

36,922

Cash at bank and in hand

99,190

117,800

155,327

194,798

CREDITORS

Amounts falling due within one year

6

108,214

116,077

NET CURRENT ASSETS

47,113

78,721

TOTAL ASSETS LESS CURRENT LIABILITIES

88,405

121,593

PROVISIONS FOR LIABILITIES

7

9,484

9,734

NET ASSETS

78,921

111,859

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

78,821

111,759

SHAREHOLDERS' FUNDS

78,921

111,859

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

S Tiraboschi - Director

1.	STATUTORY INFORMATION

ESSENZA LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The company's principal activity is that of restauranteurs.

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 historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

Short leasehold

-

Straight line over the life of the lease

Fixtures and fittings

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at the transaction price.Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 February 2025

121,309

168,365

289,674

Additions

-

8,709

8,709

At 31 January 2026

121,309

177,074

298,383

DEPRECIATION

At 1 February 2025

119,645

127,157

246,802

Charge for year

305

9,984

10,289

At 31 January 2026

119,950

137,141

257,091

NET BOOK VALUE

At 31 January 2026

1,359

39,933

41,292

At 31 January 2025

1,664

41,208

42,872

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

21,463

13,493

Other debtors

16,797

23,429

38,260

36,922

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

1

Trade creditors

42,748

45,772

Taxation and social security

49,187

56,368

Other creditors

16,279

13,936

108,214

116,077

7.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

9,484

9,734

Deferred

tax

£

Balance at 1 February 2025

9,734

On accelerated capital

(250

)

allowances

Balance at 31 January 2026

9,484

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 February 2025

111,759

Profit for the year

45,562

Dividends

(78,500

)

At 31 January 2026

78,821

Retained Earnings

Includes all current and prior period retained profits and losses.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end, the amounts owed to the director are as follows:

Amounts owed to the company:

31.01.26

31.01.25

£

£

S Tiraboschi

Balance at the beginning of the year owed by the company

7,737

100

Advances by the company

7,837

Paid by the director

7,983

Balance at the end of the year owed to the director (2025: owed by)

246

7,737

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During the year, the company paid dividends of £54,950 (2025: £56,000) to the director S Tiraboschi, who is also a shareholder. The amount owed by the director was repaid on 30 October 2025