REGISTERED NUMBER: 07096098 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ESH WORKS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S E Shilton

P D Urmston

Mrs M J Walsh

REGISTERED OFFICE:

Holt Cottage Farm

Welsh Road East

Southam

Warwickshire

CV47 1NJ

REGISTERED NUMBER:

07096098 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

1,446,521

1,449,836

CURRENT ASSETS

Debtors

5

6,856

33,199

Cash at bank and in hand

117,302

110,648

124,158

143,847

CREDITORS

Amounts falling due within one year

6

50,710

92,118

NET CURRENT ASSETS

73,448

51,729

TOTAL ASSETS LESS CURRENT LIABILITIES

1,519,969

1,501,565

CREDITORS

Amounts falling due after more than one year

7

(106,952

)

(104,562

)

PROVISIONS FOR LIABILITIES

(158,504

)

(158,504

)

ACCRUALS AND DEFERRED INCOME

9

(541,557

)

(588,649

)

NET ASSETS

712,956

649,850

RESERVES

Revaluation reserve

10

475,513

475,513

Income and expenditure account

237,443

174,337

712,956

649,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 surplus or deficit 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.

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 3 September 2025 and were signed on its behalf by:

P D Urmston - Director

1.	STATUTORY INFORMATION

ESH Works Ltd is a private company, limited by guarantee , 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.

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.

Freehold property

-

Straight line

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

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 17 (2023 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

1,436,574

6,499

14,650

44,773

1,502,496

DEPRECIATION

At 1 January 2024

-

4,443

9,679

38,538

52,660

Charge for year

-

514

1,242

1,559

3,315

At 31 December 2024

-

4,957

10,921

40,097

55,975

NET BOOK VALUE

At 31 December 2024

1,436,574

1,542

3,729

4,676

1,446,521

At 31 December 2023

1,436,574

2,056

4,971

6,235

1,449,836

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

1,043

27,375

Other debtors

2,467

2,467

Prepayments

3,346

3,357

6,856

33,199

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,495

12,947

Trade creditors

1,667

19,631

Tax

18,857

11,996

Social security and other taxes

6,734

5,645

Other creditors

3,056

1,844

Directors' current accounts

225

225

Accrued expenses

14,676

39,830

50,710

92,118

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

5,937

104,562

Bank loans - 2-5 years

20,827

-

Bank loans more 5 yr by instal

80,188

-

106,952

104,562

2024

2023

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

80,188

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

112,447

116,700

The bank loan is secured over the freehold property.

9.	ACCRUALS AND DEFERRED INCOME

2024

2023

£

£

Public Health England

541,557

588,649

Accruals and Deferred Income includes capital grants in relation to the purchase of the rehabilitation property at Holt Cottage Farm, Welsh Road East, Southam, Warwickshire CV47 1NJ. These grants are being written down over the useful life of the asset.

10.

RESERVES

Revaluation

reserve

£

At 1 January 2024

and 31 December 2024

475,513

11.	RELATED PARTY DISCLOSURES

During the year, payments were made to directors of £4,452 (2023: £6,141) for bookkeeping services.