IRIS Accounts Production v25.1.4.42 13254943 Board of Directors 1.11.23 31.10.24 31.10.24 25/7/2025 0 0 true false true false false true false Auditors Opinion Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh132549432023-10-31132549432024-10-31132549432023-11-012024-10-31132549432022-10-31132549432022-11-012023-10-31132549432023-10-3113254943ns15:EnglandWales2023-11-012024-10-3113254943ns14:PoundSterling2023-11-012024-10-3113254943ns10:Director12023-11-012024-10-3113254943ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3113254943ns10:SmallEntities2023-11-012024-10-3113254943ns10:Audited2023-11-012024-10-3113254943ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3113254943ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3113254943ns10:FullAccounts2023-11-012024-10-3113254943ns10:EntityHasNeverTraded2023-11-012024-10-3113254943ns10:OrdinaryShareClass12023-11-012024-10-3113254943ns10:Director22023-11-012024-10-3113254943ns10:RegisteredOffice2023-11-012024-10-3113254943ns5:CurrentFinancialInstruments2024-10-3113254943ns5:CurrentFinancialInstruments2023-10-3113254943ns5:ShareCapital2024-10-3113254943ns5:ShareCapital2023-10-3113254943ns5:CostValuation2023-10-3113254943ns5:Subsidiary12023-11-012024-10-31132549431ns5:Subsidiary12023-11-012024-10-3113254943ns10:OrdinaryShareClass12024-10-31
REGISTERED NUMBER: 13254943 (England and Wales)















ESL HOLDINGS LIMITED

Financial Statements

for the Year Ended 31 October 2024






ESL HOLDINGS LIMITED (REGISTERED NUMBER: 13254943)

Contents of the Financial Statements
for the year ended 31 October 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESL HOLDINGS LIMITED

Company Information
for the year ended 31 October 2024







Directors: P R Daly
S Dines





Registered office: Unit 3 The Western Centre
Western Road
Bracknell
Berkshire
RG12 1RW





Registered number: 13254943 (England and Wales)





Auditors: Cooper Parry Group Limited
Statutory Auditor
1st Floor, Abbey Square
Davidson House
The Forbury
Reading
RG1 3EU

ESL HOLDINGS LIMITED (REGISTERED NUMBER: 13254943)

Balance Sheet
31 October 2024

2024 2023
Notes £ £ £ £
Fixed assets
Investments 4 562,100 562,100

Creditors
Amounts falling due within one year 5 552,750 552,750
Net current liabilities (552,750 ) (552,750 )
Total assets less current liabilities 9,350 9,350

Capital and reserves
Called up share capital 6 9,350 9,350
Shareholders' funds 9,350 9,350

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:





S Dines - Director


ESL HOLDINGS LIMITED (REGISTERED NUMBER: 13254943)

Notes to the Financial Statements
for the year ended 31 October 2024


1. Statutory information

ESL Holdings 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at band and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Going concern
The directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In addition, Smart Electronic Technologies Ltd has provided confirmation that it will provide financial support to the company as necessary. Accordingly, the directors have adopted the going concern basis of accounting in preparing the annual financial statements.

3. Employees and directors

The average number of employees during the year was NIL (2023 - NIL).

4. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 November 2023
and 31 October 2024 562,100
Net book value
At 31 October 2024 562,100
At 31 October 2023 562,100

ESL HOLDINGS LIMITED (REGISTERED NUMBER: 13254943)

Notes to the Financial Statements - continued
for the year ended 31 October 2024


4. Fixed asset investments - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Smart Electronic Technologies Ltd
Registered office: Unit 3, The Western Centre, Western Road, Bracknell, England, RG12 1RW
Nature of business: Lighting consultancy and installation company
%
Class of shares: holding
Ordinary shares 100.00

5. Creditors: amounts falling due within one year
2024 2023
£ £
Amounts owed to group undertakings 552,750 552,750

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
9,350 Ordinary shares £1 9,350 9,350

7. Disclosure under Section 444(5B) of the Companies Act 2006

The Auditors' Report was unqualified.

Jonathan Moughton (Senior Statutory Auditor)
for and on behalf of Cooper Parry Group Limited

8. Ultimate controlling party

The ultimate controlling party is Bestport Ventures LLP.