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Logo On Report
Registered Number: 11372988
England and Wales

 

 

 

ESQE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 7,132    32,693 
7,132    32,693 
Current assets      
Debtors 40,984    24,970 
Cash at bank and in hand 1,178    14,600 
42,162    39,570 
Creditors: amount falling due within one year (27,073)   (30,891)
Net current assets 15,089    8,679 
 
Total assets less current liabilities 22,221    41,372 
Creditors: amount falling due after more than one year (3,640)   (15,464)
Provisions for liabilities (1,355)  
Net assets 17,226    25,908 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 17,225    25,907 
Shareholders' funds 17,226    25,908 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 09 December 2024 and were signed by:


-------------------------------
Mohammed Shoaib Khan
Director
1
General Information
ESQE Ltd is a private company, limited by shares, registered in England and Wales, registration number 11372988, registration address Bank House, 6-8 Church Street, Adlington, Chorley, PR7 4EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Straight Line
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 100,336    6,539    10,827    117,702 
Additions      
Disposals      
At 31 May 2024 100,336    6,539    10,827    117,702 
Depreciation
At 01 June 2023 75,252    3,459    6,298    85,009 
Charge for year 23,659    770    1,132    25,561 
On disposals      
At 31 May 2024 98,911    4,229    7,430    110,570 
Net book values
Closing balance as at 31 May 2024 1,425    2,310    3,397    7,132 
Opening balance as at 01 June 2023 25,084    3,080    4,529    32,693 

The net book value of Motor Vehicles includes £ 1 (2023 £23,185) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2