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REGISTERED NUMBER: 14715089 (England and Wales)











Unaudited Financial Statements

for the Period 8 March 2023 to 31 March 2024

for

ESEM Holdings Limited

ESEM Holdings Limited (Registered number: 14715089)






Contents of the Financial Statements
for the Period 8 March 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESEM Holdings Limited

Company Information
for the Period 8 March 2023 to 31 March 2024







DIRECTORS: S Jeatt
Ms M S Wade





SECRETARY:





REGISTERED OFFICE: Sandhurst House
297 Yorktown Road
Sandhurst
Berkshire
GU47 0QA





REGISTERED NUMBER: 14715089 (England and Wales)





ACCOUNTANTS: PPK Accountants Limited
Chartered Certified Accountants
Sandhurst House
297 Yorktown Road
Sandhurst
Berkshire
GU47 0QA

ESEM Holdings Limited (Registered number: 14715089)

Balance Sheet
31 March 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 7,210

CURRENT ASSETS
Debtors 5 36,305
Cash at bank 45,626
81,931
CREDITORS
Amounts falling due within one year 6 51,708
NET CURRENT ASSETS 30,223
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,433

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 37,333
37,433

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2024 and were signed on its behalf by:



S Jeatt - Director



Ms M S Wade - Director


ESEM Holdings Limited (Registered number: 14715089)

Notes to the Financial Statements
for the Period 8 March 2023 to 31 March 2024

1. STATUTORY INFORMATION

ESEM Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 each asset over its estimated useful life.
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

ESEM Holdings Limited (Registered number: 14715089)

Notes to the Financial Statements - continued
for the Period 8 March 2023 to 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
Additions 7,786 791 8,577
At 31 March 2024 7,786 791 8,577
DEPRECIATION
Charge for period 1,219 148 1,367
At 31 March 2024 1,219 148 1,367
NET BOOK VALUE
At 31 March 2024 6,567 643 7,210

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 36,153
Other debtors 152
36,305

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 7,164
Taxation and social security 41,447
Other creditors 3,097
51,708

7. ULTIMATE CONTROLLING PARTY

The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.