Equipement De Vie Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14855775

Equipement De Vie Ltd

Filleted Unaudited Financial Statements

31 October 2025

Equipement De Vie Ltd

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5	15,600	14,504
Tangible assets	6	24,802	31,606
		--------	--------
		40,402	46,110

Current assets

Stocks		88,991	107,905
Debtors	7	12,241	106,259
Cash at bank and in hand		2,766	138,488
		---------	---------
		103,998	352,652

Creditors: amounts falling due within one year	8	89,096		60,704
		---------		---------
Net current assets			14,902		291,948
			--------		---------
Total assets less current liabilities			55,304		338,058
			--------		---------
Net assets			55,304		338,058
			--------		---------

Capital and reserves

Called up share capital	9	96	96
Share premium account		699,972	699,972
Profit and loss account		( 644,764)	( 362,010)
		---------	---------
Shareholders funds		55,304	338,058
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Equipement De Vie Ltd

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 30 October 2026 , and are signed on behalf of the board by:

Mr J P Barshall

Director

Company registration number: 14855775

Equipement De Vie Ltd

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 47/48 Piccadilly, London, Greater London, W1J 0DT, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Patents, trademarks and licences	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% - 25% Straight line
Equipment	-	3 - 5 years Straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 November 2024	15,492
Additions	2,820
	--------
At 31 October 2025	18,312
	--------
Amortisation
At 1 November 2024	988
Charge for the year	1,724
	--------
At 31 October 2025	2,712
	--------
Carrying amount
At 31 October 2025	15,600
	--------
At 31 October 2024	14,504
	--------

6. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 November 2024	37,503	384	37,887
Additions	2,804	–	2,804
	--------	----	--------
At 31 October 2025	40,307	384	40,691
	--------	----	--------
Depreciation
At 1 November 2024	6,185	96	6,281
Charge for the year	9,493	115	9,608
	--------	----	--------
At 31 October 2025	15,678	211	15,889
	--------	----	--------
Carrying amount
At 31 October 2025	24,629	173	24,802
	--------	----	--------
At 31 October 2024	31,318	288	31,606
	--------	----	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	3,209	4,851
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	100,000
Other debtors	9,032	1,408
	--------	---------
	12,241	106,259
	--------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	36,521	4,377
Amounts owed to undertakings in which the company has a participating interest	329	40,329
Accruals and deferred income	31,277	13,495
Social security and other taxes	–	2,503
Director loan accounts	20,969	–
	--------	--------
	89,096	60,704
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 0.001 each	95,500	96	95,500	96
	--------	----	--------	----

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Amounts owed by participating interests	(60,000)	–	–	100,000
Amounts owed to other related parties	–	–	( 329)	( 40,329)
	--------	----	----	---------

There was no interest charged on these loans. At the year-end the company owed a director £ 20,969 (2024: £0), which is shown within creditors.