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REGISTERED NUMBER: 09622950 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

ESS Commercial Limited

ESS Commercial Limited (Registered number: 09622950)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

ESS Commercial Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mrs K Warwick





SECRETARY:





REGISTERED OFFICE: 2 The Coppice
Worsley
Greater Manchester
M28 2NS





REGISTERED NUMBER: 09622950 (England and Wales)





ACCOUNTANTS: C J Roberts & Partners Limited
160 Elliott Street
Tyldesley
Lancashire
M29 8DS

ESS Commercial Limited (Registered number: 09622950)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,721 23,200

CURRENT ASSETS
Debtors 5 2,961 16,020
Cash at bank 66,918 104,103
69,879 120,123
CREDITORS
Amounts falling due within one year 6 22,851 29,270
NET CURRENT ASSETS 47,028 90,853
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,749

114,053

CREDITORS
Amounts falling due after more than one
year

7

33,399

38,261
NET ASSETS 33,350 75,792

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 33,250 75,692
SHAREHOLDERS' FUNDS 33,350 75,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ESS Commercial Limited (Registered number: 09622950)

Balance Sheet - continued
30 June 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 January 2024 and were signed by:





Mrs K Warwick - Director


ESS Commercial Limited (Registered number: 09622950)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

ESS Commercial 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.

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.

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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 15% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

ESS Commercial Limited (Registered number: 09622950)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 34,850
DEPRECIATION
At 1 July 2022 11,650
Charge for year 3,479
At 30 June 2023 15,129
NET BOOK VALUE
At 30 June 2023 19,721
At 30 June 2022 23,200

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 2,961 16,020

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 6,601 6,739
Trade creditors - (1 )
Taxation and social security 14,298 20,776
Other creditors 1,952 1,756
22,851 29,270

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 33,399 38,261

ESS Commercial Limited (Registered number: 09622950)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mrs K Warwick
Balance outstanding at start of year (6 ) (2,489 )
Amounts advanced - 2,483
Amounts repaid (46 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (52 ) (6 )

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £66,390 (2022 - £48,920) were paid to the director .

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs K Warwick.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
ESS Commercial Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ESS Commercial Limited for the year ended 30 June 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of ESS Commercial Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ESS Commercial Limited and state those matters that we have agreed to state to the director of ESS Commercial Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that ESS Commercial Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ESS Commercial Limited. You consider that ESS Commercial Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ESS Commercial Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






C J Roberts & Partners Limited
160 Elliott Street
Tyldesley
Lancashire
M29 8DS


2 February 2024