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REGISTERED NUMBER: 06978172 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

E.S.D.C UK LIMITED

E.S.D.C UK LIMITED (REGISTERED NUMBER: 06978172)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E.S.D.C UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: A K Daniel





SECRETARY: Mrs P Harvey





REGISTERED OFFICE: ELITE Sports Centre
Oak Avenue
Arley
Coventry
CV7 8FN





REGISTERED NUMBER: 06978172 (England and Wales)





ACCOUNTANTS: Tayler Bradshaw
Cambridge House
16 High Street
Saffron Walden
Essex
CB10 1AX

E.S.D.C UK LIMITED (REGISTERED NUMBER: 06978172)

BALANCE SHEET
31 AUGUST 2024

31/8/24 31/8/23
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 227,611 259,378

CURRENT ASSETS
Stocks 9,619 12,590
Debtors 5 97,531 74,686
Cash at bank and in hand 51,591 59,921
158,741 147,197
CREDITORS
Amounts falling due within one year 6 194,032 149,820
NET CURRENT LIABILITIES (35,291 ) (2,623 )
TOTAL ASSETS LESS CURRENT LIABILITIES 192,320 256,755

CREDITORS
Amounts falling due after more than one
year

7

(153,622

)

(144,726

)

PROVISIONS FOR LIABILITIES (56,516 ) (64,433 )
NET (LIABILITIES)/ASSETS (17,818 ) 47,596

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (17,828 ) 47,586
SHAREHOLDERS' FUNDS (17,818 ) 47,596

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.

E.S.D.C UK LIMITED (REGISTERED NUMBER: 06978172)

BALANCE SHEET - continued
31 AUGUST 2024


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 4 February 2025 and were signed by:





A K Daniel - Director


E.S.D.C UK LIMITED (REGISTERED NUMBER: 06978172)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

E.S.D.C UK Limited 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 20% on cost, 10% on cost, Straight line over 3 years and at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

E.S.D.C UK LIMITED (REGISTERED NUMBER: 06978172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 62 (2023 - 45 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 420,666
Additions 21,718
At 31 August 2024 442,384
DEPRECIATION
At 1 September 2023 161,288
Charge for year 53,485
At 31 August 2024 214,773
NET BOOK VALUE
At 31 August 2024 227,611
At 31 August 2023 259,378

E.S.D.C UK LIMITED (REGISTERED NUMBER: 06978172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 108,635
DEPRECIATION
At 1 September 2023
and 31 August 2024 4,316
NET BOOK VALUE
At 31 August 2024 104,319
At 31 August 2023 104,319

5. DEBTORS
31/8/24 31/8/23
as restated
£    £   
Amounts falling due within one year:
Trade debtors 27,382 17,340
Other debtors 41,537 28,734
68,919 46,074

Amounts falling due after more than one year:
Trade debtors 28,612 28,612

Aggregate amounts 97,531 74,686

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
as restated
£    £   
Bank loans and overdrafts 10,311 10,056
Hire purchase contracts 21,945 18,823
Trade creditors 33,710 14,399
Taxation and social security 84,001 80,421
Other creditors 44,065 26,121
194,032 149,820

E.S.D.C UK LIMITED (REGISTERED NUMBER: 06978172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/8/24 31/8/23
as restated
£    £   
Bank loans 7,904 18,215
Hire purchase contracts 79,158 101,103
Other creditors 66,560 25,408
153,622 144,726