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REGISTERED NUMBER: SC471552 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

E S & S Ltd

E S & S Ltd (Registered number: SC471552)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E S & S Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr T Sivewright





REGISTERED OFFICE: The Willows
Daviot
Inverurie
AB51 0JH





REGISTERED NUMBER: SC471552 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

E S & S Ltd (Registered number: SC471552)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 351 696

CURRENT ASSETS
Debtors 5 38,721 18,885
Cash at bank 107,865 109,970
146,586 128,855
CREDITORS
Amounts falling due within one year 6 44,690 35,919
NET CURRENT ASSETS 101,896 92,936
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,247

93,632

PROVISIONS FOR LIABILITIES 85 165
NET ASSETS 102,162 93,467

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 102,152 93,457
102,162 93,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

E S & S Ltd (Registered number: SC471552)

Balance Sheet - continued
31 March 2025


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 director and authorised for issue on 1 July 2025 and were signed by:





Mr T Sivewright - Director


E S & S Ltd (Registered number: SC471552)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

E S & S Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

E S & S Ltd (Registered number: SC471552)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 723 499 1,222
DEPRECIATION
At 1 April 2024 361 165 526
Charge for year 181 164 345
At 31 March 2025 542 329 871
NET BOOK VALUE
At 31 March 2025 181 170 351
At 31 March 2024 362 334 696

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 18,847 -
Amounts recoverable on contract 19,005 17,708
Other debtors 869 1,177
38,721 18,885

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 598 -
Taxation and social security 42,496 33,778
Other creditors 1,596 2,141
44,690 35,919

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Mr T Sivewright
Balance outstanding at start of year (697 ) (531 )
Amounts advanced 769 11,070
Amounts repaid (432 ) (11,236 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (360 ) (697 )

E S & S Ltd (Registered number: SC471552)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr T Sivewright.