Registered number
07581160
Environmental and Social Advisory Services Limited
Unaudited Filleted Accounts
31 March 2024
Environmental and Social Advisory Services Limited
Registered number: 07581160
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,316 1,262
Current assets
Debtors 4 13,116 47,673
Investments held as current assets 5 500 500
Cash at bank and in hand 60,494 234,837
74,110 283,010
Creditors: amounts falling due within one year 6 16,903 (130,733)
Net current assets 91,013 152,277
Net assets 93,329 153,539
Capital and reserves
Called up share capital 100 100
Profit and loss account 93,229 153,439
Shareholders' funds 93,329 153,539
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Stuart Hume
Director
Approved by the board on 12 July 2024
Environmental and Social Advisory Services Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets
Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 33.33% straight line method
Fixtures, fittings, tools and equipment 33.33% straight line method
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 10,546
Additions 1,815
Disposals (182)
At 31 March 2024 12,179
Depreciation
At 1 April 2023 9,284
Charge for the year 629
On disposals (50)
At 31 March 2024 9,863
Net book value
At 31 March 2024 2,316
At 31 March 2023 1,262
4 Debtors 2024 2023
£ £
Trade debtors 11,949 41,874
Other debtors 1,167 5,799
13,116 47,673
5 Investments held as current assets 2024 2023
£ £
Fair value
Unlisted investments 500 500
6 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax - 31,726
Other taxes and social security costs 1,950 4,468
Other creditors (18,853) 94,539
(16,903) 130,733
7 Other information
Environmental and Social Advisory Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
35 Waldegrave Gardens
Twickenham
TW1 4PH
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