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REGISTERED NUMBER: 09417405 (England and Wales)















Esaro Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2024






Esaro Ltd (Registered number: 09417405)

Contents of the Financial Statements
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Esaro Ltd

Company Information
for the year ended 31 March 2024







Directors: B Nightingale
T Nightingale





Registered office: 71-75 Shelton Street
Covent Garden
London
WC2H 9JQ





Registered number: 09417405 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

Esaro Ltd (Registered number: 09417405)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 2,131 3,089

Current assets
Debtors 5 286 15,967
Cash in hand 67,096 55,682
67,382 71,649
Creditors
Amounts falling due within one year 6 55,611 51,904
Net current assets 11,771 19,745
Total assets less current liabilities 13,902 22,834

Creditors
Amounts falling due after more than one
year

7

13,583

22,099
Net assets 319 735

Capital and reserves
Called up share capital 101 2
Retained earnings 8 218 733
Shareholders' funds 319 735

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2024 and were signed on its behalf by:





B Nightingale - Director


Esaro Ltd (Registered number: 09417405)

Notes to the Financial Statements
for the year ended 31 March 2024


1. Statutory information

Esaro Ltd 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.

Going Concern
The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

Turnover
Turnover represents amounts receivable for services provided in the year and is stated net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from the bank and other third parties, loans to related parties, and investment in ordinary shares.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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 year was 2 (2023 - 2 ) .

Esaro Ltd (Registered number: 09417405)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 April 2023 4,678 7,674 12,352
Additions - 2,429 2,429
At 31 March 2024 4,678 10,103 14,781
Depreciation
At 1 April 2023 3,781 5,482 9,263
Charge for year 897 2,490 3,387
At 31 March 2024 4,678 7,972 12,650
Net book value
At 31 March 2024 - 2,131 2,131
At 31 March 2023 897 2,192 3,089

5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors - 8,640
Other debtors 286 7,327
286 15,967

6. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 9,424 9,424
Taxation and social security 43,583 41,080
Other creditors 2,604 1,400
55,611 51,904

7. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans 13,583 22,099

8. Reserves
Retained
earnings
£

At 1 April 2023 733
Profit for the year 103,485
Dividends (104,000 )
At 31 March 2024 218