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REGISTERED NUMBER: 02521071 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

E & S MOTORS LIMITED

E & S MOTORS LIMITED (REGISTERED NUMBER: 02521071)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


E & S MOTORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: F Ravat
A Ravat





REGISTERED OFFICE: Queen Street
Walsall
West Midlands
WS2 9NU





REGISTERED NUMBER: 02521071 (England and Wales)





ACCOUNTANTS: Crombies Accountants Limited
Chartered Accountants
34 Waterloo Road
Wolverhampton
West Midlands
WV1 4DG

E & S MOTORS LIMITED (REGISTERED NUMBER: 02521071)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 955,176 1,081,793
955,176 1,081,793

CURRENT ASSETS
Stocks 132,867 129,856
Debtors 6 1,126,913 1,266,474
Prepayments and accrued income 8,029 10,650
Cash at bank and in hand 137,261 100,859
1,405,070 1,507,839
CREDITORS
Amounts falling due within one year 7 792,445 617,758
NET CURRENT ASSETS 612,625 890,081
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,567,801

1,971,874

CREDITORS
Amounts falling due after more than one
year

8

(159,831

)

(551,369

)

PROVISIONS FOR LIABILITIES (108,244 ) -
NET ASSETS 1,299,726 1,420,505

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,299,725 1,420,504
SHAREHOLDERS' FUNDS 1,299,726 1,420,505

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 directors acknowledge their 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 MOTORS LIMITED (REGISTERED NUMBER: 02521071)

STATEMENT OF FINANCIAL POSITION - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:





F Ravat - Director


E & S MOTORS LIMITED (REGISTERED NUMBER: 02521071)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

E & S Motors 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, has been amortised evenly over its estimated useful life of fifteen years.

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.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

E & S MOTORS LIMITED (REGISTERED NUMBER: 02521071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 56 (2024 - 49 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 138,000
AMORTISATION
At 1 April 2024
and 31 March 2025 138,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 - 2,765,920 2,765,920
Additions 75,843 95,814 171,657
Disposals - (14,750 ) (14,750 )
At 31 March 2025 75,843 2,846,984 2,922,827
DEPRECIATION
At 1 April 2024 - 1,684,127 1,684,127
Charge for year 4,063 279,461 283,524
At 31 March 2025 4,063 1,963,588 1,967,651
NET BOOK VALUE
At 31 March 2025 71,780 883,396 955,176
At 31 March 2024 - 1,081,793 1,081,793

E & S MOTORS LIMITED (REGISTERED NUMBER: 02521071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 396,913 386,474
Amounts owed by group undertakings 730,000 880,000
1,126,913 1,266,474

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,648 -
Hire purchase contracts 175,081 -
Trade creditors 48,634 33,296
Taxation and social security 229,765 151,941
Other creditors 328,317 432,521
792,445 617,758

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 2,415 23,236
Hire purchase contracts 157,416 528,133
159,831 551,369