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Registered Number: 05438122
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 May 2024

for

ESRO LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 37,401    48,621 
Tangible fixed assets 4 54,915    67,516 
92,316    116,137 
Current assets      
Debtors 5 928,346    279,435 
Cash at bank and in hand 744,564    1,516,748 
1,672,910    1,796,183 
Creditors: amount falling due within one year 6 (237,388)   (431,935)
Net current assets 1,435,522    1,364,248 
 
Total assets less current liabilities 1,527,838    1,480,385 
Creditors: amount falling due after more than one year 7   (30,000)
Provisions for liabilities 8 (20,029)   (16,879)
Net assets 1,507,809    1,433,506 
 

Capital and reserves
     
Called up share capital 100    100 
Capital Redemption Reserve 9 100    100 
Profit and loss account 1,507,609    1,433,306 
Shareholders' funds 1,507,809    1,433,506 
 


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.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 04 February 2025 and were signed on its behalf by:


-------------------------------
Rebecca Anne Rowe
Director
1
General Information
ESRO LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05438122, registration address THE BALLROOM MARITIME HOUSE, GRAFTON SQUARE LONDON, SW4 0JW.

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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 33% Reducing Balance
Improvements to property 20% Straight Line
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.
2.

Average number of employees

Average number of employees during the year was 35 (2023 : 33).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 June 2023 112,201    112,201 
Additions  
Disposals  
At 31 May 2024 112,201    112,201 
Amortisation
At 01 June 2023 63,580    63,580 
Charge for year 11,220    11,220 
On disposals  
At 31 May 2024 74,800    74,800 
Net book values
At 31 May 2024 37,401    37,401 
At 31 May 2023 48,621    48,621 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 June 2023 138,905    2,632    61,748    153,857    29,200    386,342 
Additions 3,139        2,195      5,334 
Disposals          
At 31 May 2024 142,044    2,632    61,748    156,052    29,200    391,676 
Depreciation
At 01 June 2023 115,294    2,185    46,652    125,496    29,200    318,827 
Charge for year 5,903    314    2,264    9,453      17,934 
On disposals          
At 31 May 2024 121,197    2,499    48,916    134,949    29,200    336,761 
Net book values
Closing balance as at 31 May 2024 20,847    133    12,832    21,103      54,915 
Opening balance as at 01 June 2023 23,611    447    15,096    28,362      67,516 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 90,316    249,576 
Accrued Income 800,000   
Other Debtors 38,030    29,859 
928,346    279,435 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1,214    82,741 
Corporation Tax 83,757    97,984 
PAYE & Social Security 29,158    37,323 
Accrued Expenses 29,425    2,500 
Other Creditors 523    25,000 
Directors' Current Accounts 10,060    3,241 
VAT Control Account 83,251    183,146 
237,388    431,935 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors   30,000 
  30,000 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 16,879    37,082 
Charged to Profit & Loss 3,150    (20,203)
20,029    16,879 

9.

Capital Redemption Reserve

2024
£
  2023
£
Capital Redemption Reserve b/fwd 100    100 
100    100 

2