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Company Registration No. 2984719 (England and Wales)
ESL COMMERCIAL LIMITED Unaudited accounts for the year ended 31 December 2021
ESL COMMERCIAL LIMITED Unaudited accounts Contents
Page
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ESL COMMERCIAL LIMITED Company Information for the year ended 31 December 2021
Director
G. GOSS
Company Number
2984719 (England and Wales)
Registered Office
6-8 SALISBURY ROAD WREXHAM CLWYD LL13 7AS
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ESL COMMERCIAL LIMITED Statement of financial position as at 31 December 2021
2021 
2020 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,430,342 
3,003,257 
Current assets
Debtors
421,350 
260,806 
Cash at bank and in hand
9,746 
9,112 
431,096 
269,918 
Creditors: amounts falling due within one year
(438,276)
(114,809)
Net current (liabilities)/assets
(7,180)
155,109 
Total assets less current liabilities
4,423,162 
3,158,366 
Creditors: amounts falling due after more than one year
(2,371,921)
(1,144,480)
Net assets
2,051,241 
2,013,886 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
1,403,769 
1,403,769 
Profit and loss account
647,470 
610,115 
Shareholders' funds
2,051,241 
2,013,886 
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 September 2022 and were signed on its behalf by
G. GOSS Director Company Registration No. 2984719
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ESL COMMERCIAL LIMITED Notes to the Accounts for the year ended 31 December 2021
1
Statutory information
ESL COMMERCIAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 2984719. The registered office is 6-8 SALISBURY ROAD, WREXHAM, CLWYD, LL13 7AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2021
2,920,000 
181,847 
331,207 
3,433,054 
Additions
1,433,457 
- 
- 
1,433,457 
At 31 December 2021
4,353,457 
181,847 
331,207 
4,866,511 
Depreciation
At 1 January 2021
- 
98,591 
331,206 
429,797 
Charge for the year
- 
6,372 
- 
6,372 
At 31 December 2021
- 
104,963 
331,206 
436,169 
Net book value
At 31 December 2021
4,353,457 
76,884 
1 
4,430,342 
At 31 December 2020
2,920,000 
83,256 
1 
3,003,257 
5
Debtors: amounts falling due within one year
2021 
2020 
£ 
£ 
VAT
170,767 
- 
Trade debtors
250,583 
260,806 
421,350 
260,806 
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ESL COMMERCIAL LIMITED Notes to the Accounts for the year ended 31 December 2021
6
Creditors: amounts falling due within one year
2021 
2020 
£ 
£ 
Bank loans and overdrafts
92,231 
92,231 
Trade creditors
327,488 
6,492 
Taxes and social security
18,557 
16,086 
438,276 
114,809 
7
Creditors: amounts falling due after more than one year
2021 
2020 
£ 
£ 
Bank loans
2,371,921 
1,144,480 
8
Share capital
2021 
2020 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 1 (2020: 1).
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