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REGISTERED NUMBER: 12795774 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

ESCENTRAL LIMITED

ESCENTRAL LIMITED (REGISTERED NUMBER: 12795774)

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










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ESCENTRAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: B C S Moreland





REGISTERED OFFICE: 64 Sandringham Road
Bristol
BS4 3PP





REGISTERED NUMBER: 12795774 (England and Wales)





ACCOUNTANTS: Williams Denton Cyf
Chartered Certified Accountants
Glaslyn
Ffordd y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE

ESCENTRAL LIMITED (REGISTERED NUMBER: 12795774)

ABRIDGED BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 931
Tangible assets 5 12,307 10,102
12,307 11,033

CURRENT ASSETS
Debtors 99,195 132,367
Cash at bank 199,254 208,133
298,449 340,500
CREDITORS
Amounts falling due within one year 42,434 176,363
NET CURRENT ASSETS 256,015 164,137
TOTAL ASSETS LESS CURRENT
LIABILITIES

268,322

175,170

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 268,222 175,070
268,322 175,170

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.

ESCENTRAL LIMITED (REGISTERED NUMBER: 12795774)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 May 2025 and were signed by:





B C S Moreland - Director


ESCENTRAL LIMITED (REGISTERED NUMBER: 12795774)

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


1. STATUTORY INFORMATION

Escentral 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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 etc - 25% on reducing balance

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.

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 30 (2023 - 30 ) .

ESCENTRAL LIMITED (REGISTERED NUMBER: 12795774)

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


4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023
and 31 August 2024 3,725
AMORTISATION
At 1 September 2023 2,794
Amortisation for year 931
At 31 August 2024 3,725
NET BOOK VALUE

At 31 August 2024 -
At 31 August 2023 931

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023 14,099
Additions 6,307
At 31 August 2024 20,406
DEPRECIATION
At 1 September 2023 3,997
Charge for year 4,102
At 31 August 2024 8,099
NET BOOK VALUE
At 31 August 2024 12,307
At 31 August 2023 10,102

ESCENTRAL LIMITED (REGISTERED NUMBER: 12795774)

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


6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
B C S Moreland
Balance outstanding at start of year (51,934 ) (46,449 )
Amounts advanced 103,963 37,694
Amounts repaid (12,570 ) (43,179 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 39,459 (51,934 )