IRIS Accounts Production v25.1.0.734 04817264 Board of Directors 1.8.23 31.7.24 31.7.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh048172642023-07-31048172642024-07-31048172642023-08-012024-07-31048172642022-07-31048172642022-08-012023-07-31048172642023-07-3104817264ns15:EnglandWales2023-08-012024-07-3104817264ns14:PoundSterling2023-08-012024-07-3104817264ns10:Director12023-08-012024-07-3104817264ns10:PrivateLimitedCompanyLtd2023-08-012024-07-3104817264ns10:SmallEntities2023-08-012024-07-3104817264ns10:AuditExempt-NoAccountantsReport2023-08-012024-07-3104817264ns10:SmallCompaniesRegimeForDirectorsReport2023-08-012024-07-3104817264ns10:SmallCompaniesRegimeForAccounts2023-08-012024-07-3104817264ns10:FullAccounts2023-08-012024-07-310481726412023-08-012024-07-3104817264ns10:OrdinaryShareClass12023-08-012024-07-3104817264ns10:Director22023-08-012024-07-3104817264ns10:RegisteredOffice2023-08-012024-07-3104817264ns5:CurrentFinancialInstruments2024-07-3104817264ns5:CurrentFinancialInstruments2023-07-3104817264ns5:Non-currentFinancialInstruments2024-07-3104817264ns5:Non-currentFinancialInstruments2023-07-3104817264ns5:ShareCapital2024-07-3104817264ns5:ShareCapital2023-07-3104817264ns5:RetainedEarningsAccumulatedLosses2024-07-3104817264ns5:RetainedEarningsAccumulatedLosses2023-07-3104817264ns5:NetGoodwill2023-08-012024-07-3104817264ns5:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3104817264ns5:PlantMachinery2023-08-012024-07-3104817264ns5:MotorVehicles2023-08-012024-07-3104817264ns5:ComputerEquipment2023-08-012024-07-3104817264ns5:NetGoodwill2023-07-3104817264ns5:NetGoodwill2024-07-3104817264ns5:NetGoodwill2023-07-3104817264ns5:PlantMachinery2023-07-3104817264ns5:MotorVehicles2023-07-3104817264ns5:ComputerEquipment2023-07-3104817264ns5:PlantMachinery2024-07-3104817264ns5:MotorVehicles2024-07-3104817264ns5:ComputerEquipment2024-07-3104817264ns5:PlantMachinery2023-07-3104817264ns5:MotorVehicles2023-07-3104817264ns5:ComputerEquipment2023-07-3104817264ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-3104817264ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-3104817264ns10:OrdinaryShareClass12024-07-31
REGISTERED NUMBER: 04817264 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

E. S. (North) Limited

E. S. (North) Limited (Registered number: 04817264)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


E. S. (North) Limited

Company Information
for the Year Ended 31 July 2024







Directors: Mr. M L Pattison
Mrs. C Pattison





Registered office: 6 George Street
Driffield
East Yorkshire
YO25 6RA





Registered number: 04817264 (England and Wales)





Accountants: Ullyott Limited
6 George Street
Driffield
East Yorkshire
YO25 6RA

E. S. (North) Limited (Registered number: 04817264)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,837 34,379
5,837 34,379

CURRENT ASSETS
Stocks 33,064 38,606
Debtors 6 97,214 86,393
Cash at bank 6,109 4
136,387 125,003
CREDITORS
Amounts falling due within one year 7 85,807 105,885
NET CURRENT ASSETS 50,580 19,118
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,417

53,497

CREDITORS
Amounts falling due after more than one
year

8

18,000

18,000
NET ASSETS 38,417 35,497

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 38,415 35,495
SHAREHOLDERS' FUNDS 38,417 35,497

E. S. (North) Limited (Registered number: 04817264)

Balance Sheet - continued
31 July 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2025 and were signed on its behalf by:





Mr. M L Pattison - Director


E. S. (North) Limited (Registered number: 04817264)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

E. S. (North) 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.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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 Statement of Income and Retained Earnings, 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.


E. S. (North) Limited (Registered number: 04817264)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
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.

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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 2,747
AMORTISATION
At 1 August 2023
and 31 July 2024 2,747
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

E. S. (North) Limited (Registered number: 04817264)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 4,289 89,685 11,699 105,673
Additions 833 - 541 1,374
Disposals - (71,735 ) - (71,735 )
At 31 July 2024 5,122 17,950 12,240 35,312
DEPRECIATION
At 1 August 2023 1,981 60,826 8,487 71,294
Charge for year 430 184 1,177 1,791
Eliminated on disposal - (43,610 ) - (43,610 )
At 31 July 2024 2,411 17,400 9,664 29,475
NET BOOK VALUE
At 31 July 2024 2,711 550 2,576 5,837
At 31 July 2023 2,308 28,859 3,212 34,379

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 82,813 71,051
Prepayments 14,401 15,342
97,214 86,393

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 898
Trade creditors 20,992 24,813
Corporation tax 751 1,083
Social security and other taxes 6,800 8,903
VAT 38,098 47,568
Other creditors 6,245 10,874
Directors' current accounts 10,401 9,226
Accrued expenses 2,520 2,520
85,807 105,885

E. S. (North) Limited (Registered number: 04817264)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Directors' loan accounts 18,000 18,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2