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Company Registration No. 12316101 (England and Wales)
ESM Commercials Ltd Unaudited accounts for the year ended 30 November 2023
ESM Commercials Ltd Unaudited accounts Contents
Page
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ESM Commercials Ltd Company Information for the year ended 30 November 2023
Director
David Jason Rees
Company Number
12316101 (England and Wales)
Registered Office
21 Heol y Coed Cae Cwmllynfell Swansea SA9 2FY
Accountants
Waltwood Accountants 46 Gurnos Road Ystalyfera Swansea SA9 2HY
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ESM Commercials Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,342 
15,623 
Current assets
Inventories
515 
510 
Debtors
125 
- 
Cash at bank and in hand
3,002 
3,079 
3,642 
3,589 
Creditors: amounts falling due within one year
(380)
(405)
Net current assets
3,262 
3,184 
Total assets less current liabilities
18,604 
18,807 
Creditors: amounts falling due after more than one year
(22,559)
(21,098)
Net liabilities
(3,955)
(2,291)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(3,956)
(2,292)
Shareholders' funds
(3,955)
(2,291)
For the year ending 30 November 2023 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 3 January 2024 and were signed on its behalf by
David Jason Rees Director Company Registration No. 12316101
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ESM Commercials Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
ESM Commercials Ltd is a private company, limited by shares, registered in England and Wales, registration number 12316101. The registered office is 21 Heol y Coed Cae, Cwmllynfell, Swansea, SA9 2FY.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
21,346 
Additions
1,424 
At 30 November 2023
22,770 
Depreciation
At 1 December 2022
5,723 
Charge for the year
1,705 
At 30 November 2023
7,428 
Net book value
At 30 November 2023
15,342 
At 30 November 2022
15,623 
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ESM Commercials Ltd Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
41 
- 
Trade debtors
84 
- 
125 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
35 
Trade creditors
380 
370 
380 
405 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
22,559 
21,098 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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