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REGISTERED NUMBER: SC353020 (Scotland)












Financial Statements for the Year Ended 31 January 2025

for

ESK MATERIAL SERVICES LTD

ESK MATERIAL SERVICES LTD (REGISTERED NUMBER: SC353020)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESK MATERIAL SERVICES LTD

Company Information
for the Year Ended 31 January 2025







DIRECTOR: A J Taylor





REGISTERED OFFICE: 92 Kirkburn
Laurencekirk
Aberdeenshire
AB30 1LG





REGISTERED NUMBER: SC353020 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

ESK MATERIAL SERVICES LTD (REGISTERED NUMBER: SC353020)

Balance Sheet
31 January 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 811 1,792

CURRENT ASSETS
Debtors 5 4,545 2,280
Cash at bank 86,523 66,571
91,068 68,851
CREDITORS
Amounts falling due within one year 6 26,273 20,375
NET CURRENT ASSETS 64,795 48,476
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,606

50,268

CAPITAL AND RESERVES
Called up share capital 21 20
Retained earnings 65,585 50,248
SHAREHOLDERS' FUNDS 65,606 50,268

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 February 2025 and were signed by:




A J Taylor - Director


ESK MATERIAL SERVICES LTD (REGISTERED NUMBER: SC353020)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Esk Material Services Ltd is a private company, limited by shares , registered in Scotland. 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.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

ESK MATERIAL SERVICES LTD (REGISTERED NUMBER: SC353020)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2024 1,240 3,256 4,496
Disposals (390 ) (1,913 ) (2,303 )
At 31 January 2025 850 1,343 2,193
DEPRECIATION
At 1 February 2024 603 2,101 2,704
Charge for year 213 336 549
Eliminated on disposal (390 ) (1,481 ) (1,871 )
At 31 January 2025 426 956 1,382
NET BOOK VALUE
At 31 January 2025 424 387 811
At 31 January 2024 637 1,155 1,792

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 4,545 2,280

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 24,359 19,182
Other creditors 1,914 1,193
26,273 20,375

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £53,578 were paid to the director .

The company was under the control of A Taylor & J Taylor throughout the current and previous year.

During the year the director advanced the company net amounts totalling £71. As at 31 January 2025 included within other creditors is a balance outstanding due to the director of £1,264 (2024 - £1,193). No interest has been paid on this loan.