1 January 2024 v2025.35.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP074775072024-01-012024-12-31074775072024-12-31074775072023-12-3107477507core:WithinOneYear2024-12-3107477507core:WithinOneYear2023-12-3107477507core:AfterOneYear2024-12-3107477507core:AfterOneYear2023-12-3107477507core:ShareCapital2024-12-3107477507core:ShareCapital2023-12-3107477507core:RevaluationReserve2024-12-3107477507core:RevaluationReserve2023-12-3107477507core:RetainedEarningsAccumulatedLosses2024-12-3107477507core:RetainedEarningsAccumulatedLosses2023-12-3107477507bus:Director12024-01-012024-12-3107477507bus:RegisteredOffice2024-01-012024-12-31074775072023-01-012023-12-3107477507core:IntangibleAssetsOtherThanGoodwill2024-01-0107477507core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3107477507core:IntangibleAssetsOtherThanGoodwill2024-12-3107477507core:IntangibleAssetsOtherThanGoodwill2023-12-3107477507core:LandBuildings2024-01-0107477507core:PlantMachinery2024-01-01074775072024-01-0107477507core:PlantMachinery2024-01-012024-12-3107477507core:LandBuildings2024-12-3107477507core:PlantMachinery2024-12-3107477507core:LandBuildings2023-12-3107477507core:PlantMachinery2023-12-3107477507core:CostValuation2024-01-0107477507core:AdditionsToInvestments2024-12-3107477507core:CostValuation2024-12-310747750712024-01-012024-12-3107477507countries:EnglandWales2024-01-012024-12-3107477507bus:AuditExemptWithAccountantsReport2024-01-012024-12-3107477507bus:PrivateLimitedCompanyLtd2024-01-012024-12-3107477507bus:SmallEntities2024-01-012024-12-3107477507bus:FullAccounts2024-01-012024-12-31
Company registration number:
07477507
E.S.L. (GB) Limited
Unaudited Financial Statements for the year ended
31 December 2024
E.S.L. (GB) Limited
Statement of Financial Position
31 December 2024
20242023
Note££
Fixed assets    
Intangible assets 5
29,449
 
3,375
 
Tangible assets 6
2,271,324
 
2,064,095
 
Investments 7
650,440
 
110,000
 
2,951,213
 
2,177,470
 
Current assets    
Stocks
293,076
 
38,707
 
Debtors 8
1,273,424
 
820,727
 
Cash at bank and in hand
40,579
 
595,116
 
1,607,079
 
1,454,550
 
Creditors: amounts falling due within one year 9
(1,313,361
)
(1,014,887
)
Net current assets
293,718
 
439,663
 
Total assets less current liabilities 3,244,931   2,617,133  
Creditors: amounts falling due after more than one year 10
(632,714
)
(543,367
)
Provisions for liabilities
(226,198
)
(174,391
)
Net assets
2,386,019
 
1,899,375
 
Capital and reserves    
Called up share capital
100
 
100
 
Revaluation reserve
435,760
 
435,760
 
Profit and loss account
1,950,159
 
1,463,515
 
Shareholders funds
2,386,019
 
1,899,375
 
For the year ending
31 December 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
8 June 2025
, and are signed on behalf of the board by:
P Thompson
Director
Company registration number:
07477507
E.S.L. (GB) Limited
Notes to the Financial Statements
Year ended
31 December 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Kimberley Works
,
8 Burma Drive
,
Hull
,
HU9 5SD
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount 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.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

4 Average number of employees

The average number of persons employed by the company during the year was
38
(2023:
39.00
).

5 Intangible assets

Other intangible assets
£
Cost  
At
1 January 2024
3,375
 
Additions
26,074
 
At
31 December 2024
29,449
 
Amortisation  
At
1 January 2024
and
31 December 2024
-  
Carrying amount  
At
31 December 2024
29,449
 
At 31 December 2023
3,375
 

6 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 January 2024
1,366,533
 
1,106,140
 
2,472,673
 
Additions -  
389,194
 
389,194
 
At
31 December 2024
1,366,533
 
1,495,334
 
2,861,867
 
Depreciation      
At
1 January 2024
-  
408,578
 
408,578
 
Charge -  
181,965
 
181,965
 
At
31 December 2024
-  
590,543
 
590,543
 
Carrying amount      
At
31 December 2024
1,366,533
 
904,791
 
2,271,324
 
At 31 December 2023
1,366,533
 
697,562
 
2,064,095
 

7 Investments

Other investments other than loans
£
Cost  
At
1 January 2024
110,000
 
Additions
540,440
 
At
31 December 2024
650,440
 
Impairment  
At
1 January 2024
and
31 December 2024
-  
Carrying amount  
At
31 December 2024
650,440
 
At 31 December 2023
110,000
 

8 Debtors

20242023
££
Trade debtors
1,240,800
 
820,727
 
Other debtors
32,624
  -  
1,273,424
 
820,727
 

9 Creditors: amounts falling due within one year

20242023
££
Trade creditors
736,940
 
604,207
 
Taxation and social security
266,444
 
261,616
 
Other creditors
309,977
 
149,064
 
1,313,361
 
1,014,887
 

10 Creditors: amounts falling due after more than one year

20242023
££
Other creditors
632,714
 
543,367