3 false false false false false false false false false false true false false false false false false No description of principal activity 2024-02-01 Sage Accounts Production Advanced 2023 - FRS102_2023 10,000 10,000 10,000 xbrli:pure xbrli:shares iso4217:GBP 05327466 2024-02-01 2025-01-31 05327466 2025-01-31 05327466 2024-01-31 05327466 2023-02-01 2024-01-31 05327466 2024-01-31 05327466 2023-01-31 05327466 core:PlantMachinery 2024-02-01 2025-01-31 05327466 core:FurnitureFittings 2024-02-01 2025-01-31 05327466 core:MotorVehicles 2024-02-01 2025-01-31 05327466 bus:Director1 2024-02-01 2025-01-31 05327466 bus:Director2 2024-02-01 2025-01-31 05327466 core:PlantMachinery 2024-01-31 05327466 core:FurnitureFittings 2024-01-31 05327466 core:MotorVehicles 2024-01-31 05327466 core:PlantMachinery 2025-01-31 05327466 core:FurnitureFittings 2025-01-31 05327466 core:MotorVehicles 2025-01-31 05327466 core:WithinOneYear 2025-01-31 05327466 core:WithinOneYear 2024-01-31 05327466 core:ShareCapital 2025-01-31 05327466 core:ShareCapital 2024-01-31 05327466 core:RetainedEarningsAccumulatedLosses 2025-01-31 05327466 core:RetainedEarningsAccumulatedLosses 2024-01-31 05327466 core:PlantMachinery 2024-01-31 05327466 core:FurnitureFittings 2024-01-31 05327466 core:MotorVehicles 2024-01-31 05327466 bus:Director1 2024-01-31 05327466 bus:Director2 2024-01-31 05327466 bus:Director1 2024-01-31 05327466 bus:Director2 2024-01-31 05327466 bus:Director1 2023-02-01 2024-01-31 05327466 bus:Director2 2023-02-01 2024-01-31 05327466 bus:SmallEntities 2024-02-01 2025-01-31 05327466 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 05327466 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05327466 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05327466 bus:FullAccounts 2024-02-01 2025-01-31 05327466 core:ComputerEquipment 2024-02-01 2025-01-31 05327466 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 05327466 core:IntangibleAssetsOtherThanGoodwill 2024-01-31 05327466 core:ComputerEquipment 2024-01-31 05327466 core:ComputerEquipment 2025-01-31
COMPANY REGISTRATION NUMBER: 05327466
ESPRO LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 January 2025
ESPRO LIMITED
STATEMENT OF FINANCIAL POSITION
31 January 2025
2025
2024
Note
£
£
£
£
FIXED ASSETS
Intangible assets
5
10,000
10,000
Tangible assets
6
57,011
63,775
--------
--------
67,011
73,775
CURRENT ASSETS
Debtors
7
31,974
66,398
Cash at bank and in hand
121,001
25,629
---------
--------
152,975
92,027
CREDITORS: amounts falling due within one year
8
74,925
62,241
---------
--------
NET CURRENT ASSETS
78,050
29,786
---------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
145,061
103,561
PROVISIONS
13,897
15,169
---------
---------
NET ASSETS
131,164
88,392
---------
---------
CAPITAL AND RESERVES
Called up share capital
200
200
Profit and loss account
130,964
88,192
---------
--------
SHAREHOLDERS FUNDS
131,164
88,392
---------
--------
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 statement of income and retained earnings has not been delivered.
For the year ending 31 January 2025 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 .
ESPRO LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
31 January 2025
These financial statements were approved by the board of directors and authorised for issue on 29 April 2025 , and are signed on behalf of the board by:
Mrs A Starmer
Director
Company registration number: 05327466
ESPRO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 JANUARY 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit E Northfield Point, Cunliffe Drive, Kettering, Northamptonshire, NN16 9QJ.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:
Plant & Machinery
-
25% reducing balance
Fixtures & Fittings
-
25% reducing balance
Motor Vehicles
-
25% reducing balance
Office Equipment
-
25% straight line
Defined contribution plans
The company has a defined contribution pension scheme. Contributions made by the company to the scheme are charged to the profit and loss account as they become payable.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. INTANGIBLE ASSETS
Domains
£
Cost
At 1 February 2024 and 31 January 2025
10,000
--------
Amortisation
At 1 February 2024 and 31 January 2025
--------
Carrying amount
At 31 January 2025
10,000
--------
At 31 January 2024
10,000
--------
6. TANGIBLE ASSETS
Plant and machinery
Fixtures and fittings
Motor vehicles
Equipment
Total
£
£
£
£
£
Cost
At 1 February 2024
154,884
2,299
54,842
7,287
219,312
Additions
11,933
504
12,437
---------
-------
--------
-------
---------
At 31 January 2025
166,817
2,299
54,842
7,791
231,749
---------
-------
--------
-------
---------
Depreciation
At 1 February 2024
114,503
1,975
32,655
6,404
155,537
Charge for the year
13,079
81
5,547
494
19,201
---------
-------
--------
-------
---------
At 31 January 2025
127,582
2,056
38,202
6,898
174,738
---------
-------
--------
-------
---------
Carrying amount
At 31 January 2025
39,235
243
16,640
893
57,011
---------
-------
--------
-------
---------
At 31 January 2024
40,381
324
22,187
883
63,775
---------
-------
--------
-------
---------
7. DEBTORS
2025
2024
£
£
Trade debtors
28,332
45,364
Other debtors
3,642
21,034
--------
--------
31,974
66,398
--------
--------
8. CREDITORS: amounts falling due within one year
2025
2024
£
£
Social security and other taxes
51,186
50,036
Other creditors
23,739
12,205
--------
--------
74,925
62,241
--------
--------
9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mrs A Starmer
6,318
514
( 6,832)
Mr E J Starmer
6,319
514
( 6,833)
--------
-------
--------
----
12,637
1,028
( 13,665)
--------
-------
--------
----
2024
Balance brought forward
Advances/ (credits) to the directors
Amounts repaid
Balance outstanding
£
£
£
£
Mrs A Starmer
6,318
6,318
Mr E J Starmer
6,319
6,319
----
--------
----
--------
12,637
12,637
----
--------
----
--------
The above amounts were repaid within 9 months of the year end.