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Company Registration No. 13598775 (England and Wales)
ESCOMM Limited Unaudited accounts for the year ended 30 September 2024
ESCOMM Limited Unaudited accounts Contents
Page
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ESCOMM Limited Company Information for the year ended 30 September 2024
Director
Joshua Escreet
Company Number
13598775 (England and Wales)
Registered Office
35 Beech Avenue Thorngumbald Hull East Yorkshire HU12 9QP UK
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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ESCOMM Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,600 
6,900 
Tangible assets
55,701 
59,750 
60,301 
66,650 
Current assets
Debtors
14,291 
2,277 
Cash at bank and in hand
11,758 
10,274 
26,049 
12,551 
Creditors: amounts falling due within one year
(23,695)
(34,443)
Net current assets/(liabilities)
2,354 
(21,892)
Total assets less current liabilities
62,655 
44,758 
Creditors: amounts falling due after more than one year
(5,460)
(9,174)
Provisions for liabilities
Deferred tax
(10,583)
(5,886)
Net assets
46,612 
29,698 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
46,611 
29,697 
Shareholders' funds
46,612 
29,698 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 January 2025 and were signed on its behalf by
Joshua Escreet Director Company Registration No. 13598775
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ESCOMM Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
ESCOMM Limited is a private company, limited by shares, registered in England and Wales, registration number 13598775. The registered office is 35 Beech Avenue , Thorngumbald, Hull , East Yorkshire , HU12 9QP , UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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ESCOMM Limited Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
11,500 
At 30 September 2024
11,500 
Amortisation
At 1 October 2023
4,600 
Charge for the year
2,300 
At 30 September 2024
6,900 
Net book value
At 30 September 2024
4,600 
At 30 September 2023
6,900 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2023
21,827 
37,950 
14,548 
1,218 
75,543 
Additions
- 
7,995 
- 
- 
7,995 
At 30 September 2024
21,827 
45,945 
14,548 
1,218 
83,538 
Depreciation
At 1 October 2023
324 
13,351 
2,042 
76 
15,793 
Charge for the year
4,366 
5,821 
1,455 
402 
12,044 
At 30 September 2024
4,690 
19,172 
3,497 
478 
27,837 
Net book value
At 30 September 2024
17,137 
26,773 
11,051 
740 
55,701 
At 30 September 2023
21,503 
24,599 
12,506 
1,142 
59,750 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,644 
1,766 
Trade debtors
10,647 
- 
Accrued income and prepayments
- 
511 
14,291 
2,277 
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ESCOMM Limited Notes to the Accounts for the year ended 30 September 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
11,050 
8,416 
Taxes and social security
12,372 
2,456 
Other creditors
- 
2,469 
Loans from directors
213 
21,102 
Accruals
60 
- 
23,695 
34,443 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,460 
9,174 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Joshua Escreet
DCA
21,101 
(48,136)
- 
(27,034)
21,101 
(48,136)
- 
(27,034)
11
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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