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Company registration number: SC144246
E S Fleet Support Limited
Unaudited filleted financial statements
31 May 2024
E S Fleet Support Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
E S Fleet Support Limited
Directors and other information
Directors
Mr G Scrivener
Company number SC144246
Registered office Unit 15 M90 Commerce Park
Lathalmond
Dunfermline
KY12 0SJ
Business address Unit 15 M90 Commerce Park
Lathalmond
Dunfermline
KY12 0SJ
Accountants Dickson Middleton
20 Barnton Street
Stirling
FK8 1NE
E S Fleet Support Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of E S Fleet Support Limited
Year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E S Fleet Support Limited for the year ended 31 May 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of E S Fleet Support Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of E S Fleet Support Limited and state those matters that we have agreed to state to the board of directors of E S Fleet Support Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E S Fleet Support Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that E S Fleet Support Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E S Fleet Support Limited. You consider that E S Fleet Support Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of E S Fleet Support Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK8 1NE
26 February 2025
E S Fleet Support Limited
Statement of financial position
31 May 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 25,803 34,494
_______ _______
25,803 34,494
Current assets
Stocks 11,870 10,860
Debtors 6 74,020 19,434
Cash at bank and in hand 60,952 52,462
_______ _______
146,842 82,756
Creditors: amounts falling due
within one year 7 ( 45,213) ( 15,448)
_______ _______
Net current assets 101,629 67,308
_______ _______
Total assets less current liabilities 127,432 101,802
Provisions for liabilities ( 3,252) ( 6,554)
_______ _______
Net assets 124,180 95,248
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 124,080 95,148
_______ _______
Shareholders funds 124,180 95,248
_______ _______
For the year ending 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:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 26 February 2025 , and are signed on behalf of the board by:
Mr G Scrivener
Director
Company registration number: SC144246
E S Fleet Support Limited
Notes to the financial statements
Year ended 31 May 2024
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is E S Fleet Suport Limited, Unit 15 M90 Commerce Park, Lathalmond, Dunfermline, KY12 0SJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity, rounded to the nearest £.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Short leasehold property - 10 % straight line
Fittings fixtures and equipment - 25 % straight line
Motor vehicles - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are recognised at the transaction price. the company has only basic financial transactions.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2023: 2 ).
5. Tangible assets
Short leasehold property Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 June 2023 7,014 78,776 32,950 118,740
Additions - 5,038 - 5,038
_______ _______ _______ _______
At 31 May 2024 7,014 83,814 32,950 123,778
_______ _______ _______ _______
Depreciation
At 1 June 2023 1,402 49,894 32,950 84,246
Charge for the year 701 13,028 - 13,729
_______ _______ _______ _______
At 31 May 2024 2,103 62,922 32,950 97,975
_______ _______ _______ _______
Carrying amount
At 31 May 2024 4,911 20,892 - 25,803
_______ _______ _______ _______
At 31 May 2023 5,612 28,882 - 34,494
_______ _______ _______ _______
6. Debtors
2024 2023
£ £
Trade debtors 68,966 15,893
Other debtors 5,054 3,541
_______ _______
74,020 19,434
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 8,607 2,277
Social security and other taxes 24,650 5,314
Other creditors 11,956 7,857
_______ _______
45,213 15,448
_______ _______
8. Controlling party
The company is controlled by G Scrivener.