Company registration number 14044484 (England and Wales)
ESK TERRACE DEVELOPMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
ESK TERRACE DEVELOPMENT LIMITED
COMPANY INFORMATION
Directors
Mr M A Bennett
Mr O P Stapleton
Company number
14044484
Registered office
C/O Acura Living
Merlin House
Halesfield 19
Telford
Shropshire
TF7 4QT
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
ESK TERRACE DEVELOPMENT LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 5
ESK TERRACE DEVELOPMENT LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ESK TERRACE DEVELOPMENT LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Esk Terrace Development Limited for the Period ended 31 January 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the board of directors of Esk Terrace Development Limited, as a body, in accordance with the terms of our engagement letter dated 7 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Esk Terrace Development Limited and state those matters that we have agreed to state to the board of directors of Esk Terrace Development Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Esk Terrace Development Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Esk Terrace Development Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Esk Terrace Development Limited. You consider that Esk Terrace Development Limited is exempt from the statutory audit requirement for the Period.

We have not been instructed to carry out an audit or a review of the financial statements of Esk Terrace Development Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Jerroms GCN Limited
9 July 2025
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
ESK TERRACE DEVELOPMENT LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2025
31 January 2025
- 2 -
31 January 2025
31 July 2023
Notes
£
£
£
£
Current assets
Stocks
537,984
525,291
Debtors
3
3,439
28,268
Cash at bank and in hand
172
100
541,595
553,659
Creditors: amounts falling due within one year
4
(544,364)
(554,604)
Net current liabilities
(2,769)
(945)
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
(2,869)
(1,045)
Total equity
(2,769)
(945)
ESK TERRACE DEVELOPMENT LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2025
31 January 2025
- 3 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial Period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 9 July 2025 and are signed on its behalf by:
Mr M A Bennett
Director
Company registration number 14044484 (England and Wales)
ESK TERRACE DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025
- 4 -
1
Accounting policies
Company information

Esk Terrace Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Acura Living, Merlin House, Halesfield 19, Telford, Shropshire, TF7 4QT.

1.1
Reporting period

The company was formed on 13th April 2022 and has aligned its year end with associated companies to 31st July 2023 last year. This period is an 18 month period to 31st January 2025.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The company has received confirmation from related party creditors, that financial support will be provided for a period of twelve months from the date of approval of these financial statements, to ensure the company is able to meets its obligations as they fall due.true

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2023
Number
Number
Total
2
2
ESK TERRACE DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2025
- 5 -
3
Debtors
2025
2023
Amounts falling due within one year:
£
£
Amounts owed by undertakings in which the company has a participating interest
3,439
-
0
Other debtors
-
0
28,268
3,439
28,268
4
Creditors: amounts falling due within one year
2025
2023
£
£
Trade creditors
12,553
12,553
Amounts owed to undertakings in which the company has a participating interest
530,809
541,301
Taxation and social security
2
-
0
Accruals and deferred income
1,000
750
544,364
554,604

Amounts owed to participating interests do not bear interest, are unsecured and are repayable on demand.

5
Called up share capital
2025
2023
2025
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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