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REGISTERED NUMBER: 09993088 (England and Wales)






ESS Assist Ltd

Financial Statements

for the Year Ended 27 February 2024






ESS Assist Ltd (Registered number: 09993088)

Contents of the Financial Statements
for the year ended 27 February 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ESS Assist Ltd

Company Information
for the year ended 27 February 2024







DIRECTORS: I T Peacock
G M Newbold
S Atkinson
M J Ware





REGISTERED OFFICE: 33 George Street
Wakefield
West Yorkshire
WF1 1LX





REGISTERED NUMBER: 09993088 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX

ESS Assist Ltd (Registered number: 09993088)

Balance Sheet
27 February 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 900 4,843
Tangible assets 5 42,051 3,313
42,951 8,156

CURRENT ASSETS
Debtors 6 254,332 155,872
Cash at bank and in hand 55,299 89,229
309,631 245,101
CREDITORS
Amounts falling due within one year 7 104,589 85,886
NET CURRENT ASSETS 205,042 159,215
TOTAL ASSETS LESS CURRENT
LIABILITIES

247,993

167,371

CREDITORS
Amounts falling due after more than one
year

8

(73,152

)

(36,221

)

PROVISIONS FOR LIABILITIES (10,738 ) (1,278 )
NET ASSETS 164,103 129,872

ESS Assist Ltd (Registered number: 09993088)

Balance Sheet - continued
27 February 2024

2024 2023
Notes £ £ £ £

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 163,703 129,472
164,103 129,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 February 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 17 October 2024 and were signed on its behalf by:





I T Peacock - Director


ESS Assist Ltd (Registered number: 09993088)

Notes to the Financial Statements
for the year ended 27 February 2024


1. STATUTORY INFORMATION

ESS Assist 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.

The company's functional and presentation currency is the pound sterling £. All financial information presented has been rounded to the nearest £, unless otherwise stated.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, was amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

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 - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

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.


ESS Assist Ltd (Registered number: 09993088)

Notes to the Financial Statements - continued
for the year ended 27 February 2024


2. ACCOUNTING POLICIES - continued
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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£ £ £
COST
At 28 February 2023
and 27 February 2024 45,000 19,716 64,716
AMORTISATION
At 28 February 2023 45,000 14,873 59,873
Charge for year - 3,943 3,943
At 27 February 2024 45,000 18,816 63,816
NET BOOK VALUE
At 27 February 2024 - 900 900
At 27 February 2023 - 4,843 4,843

ESS Assist Ltd (Registered number: 09993088)

Notes to the Financial Statements - continued
for the year ended 27 February 2024


5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£ £ £ £
COST
At 28 February 2023 4,292 - 6,738 11,030
Additions 846 49,870 2,114 52,830
At 27 February 2024 5,138 49,870 8,852 63,860
DEPRECIATION
At 28 February 2023 2,343 - 5,374 7,717
Charge for year 785 12,468 839 14,092
At 27 February 2024 3,128 12,468 6,213 21,809
NET BOOK VALUE
At 27 February 2024 2,010 37,402 2,639 42,051
At 27 February 2023 1,949 - 1,364 3,313

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 34,954 12,676
Other debtors 425 78
Directors' current accounts 210,079 140,642
VAT 1,538 -
Prepayments and accrued income 7,336 2,476
254,332 155,872

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 6,960 6,960
Trade creditors 28,516 39,331
Tax 40,135 28,826
Social security and other taxes 826 -
VAT - 6,933
Other creditors 253 444
Accruals and deferred income 27,899 3,392
104,589 85,886

ESS Assist Ltd (Registered number: 09993088)

Notes to the Financial Statements - continued
for the year ended 27 February 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans - 1-2 years 6,600 6,600
Bank loans - 2-5 years 18,000 18,000
Bank loans more 5 yr by instal 5,086 11,621
Hire purchase contracts (see note 9) 43,466 -
73,152 36,221

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,086 11,621

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£ £
Net obligations repayable:
Between one and five years 43,466 -

Non-cancellable
operating leases
2024 2023
£ £
Within one year 14,805 10,757
Between one and five years 26,949 10,757
In more than five years 896 13,446
42,650 34,960

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Hire purchase contracts 43,466 -

Obligations under hire purchase are secured against the asset to which they relate.

ESS Assist Ltd (Registered number: 09993088)

Notes to the Financial Statements - continued
for the year ended 27 February 2024


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 27 February 2024 and 27 February 2023:

2024 2023
£ £
G M Newbold
Balance outstanding at start of year 69,297 69,164
Amounts advanced 103,765 69,570
Amounts repaid (69,297 ) (69,437 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 103,765 69,297

I T Peacock
Balance outstanding at start of year 61,568 26,028
Amounts advanced 95,431 65,043
Amounts repaid (63,414 ) (29,503 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 93,585 61,568

S Atkinson
Balance outstanding at start of year 9,777 1,365
Amounts advanced 22,117 9,777
Amounts repaid (19,165 ) (1,365 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,729 9,777