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REGISTERED NUMBER: 12155197 (England and Wales)















ESA SALES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024






ESA SALES LTD (REGISTERED NUMBER: 12155197)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESA SALES LTD

COMPANY INFORMATION
for the year ended 31 August 2024







DIRECTOR: C Hoyle





REGISTERED OFFICE: 1 Chaffinch Drive
Seaham Garden Village
Cold Hesledon
Seaham
Co. Durham
SR7 8FF





REGISTERED NUMBER: 12155197 (England and Wales)





ACCOUNTANTS: SMH Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

ESA SALES LTD (REGISTERED NUMBER: 12155197)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 4,045 12,462
Cash at bank 28,146 10,811
32,191 23,273
CREDITORS
Amounts falling due within one year 5 (24,125 ) (15,206 )
NET CURRENT ASSETS 8,066 8,067
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,066

8,067

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8,065 8,066
SHAREHOLDERS' FUNDS 8,066 8,067

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

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

The director acknowledges his 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 director and authorised for issue on 28 November 2024 and were signed by:




C Hoyle - Director


ESA SALES LTD (REGISTERED NUMBER: 12155197)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024


1. STATUTORY INFORMATION

Esa Sales 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 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 recognised on the supply of services to the customer excluding value added tax.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event accruing after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

Taxation
Taxation for the year comprises current tax only. 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ESA SALES LTD (REGISTERED NUMBER: 12155197)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,214 3,966
Other debtors 1,831 8,496
4,045 12,462

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 13,065 11,602
Other creditors 11,060 3,604
24,125 15,206

6. RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £9,441 (2023 £2,145) were outstanding at the year end, the amounts are repayable on demand.