1 August 2024 false No description of principal activity Taxfiler 2024.6 09693647 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09693647 2024-07-31 09693647 2024-08-01 2025-07-31 09693647 business:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09693647 business:FilletedAccounts 2024-08-01 2025-07-31 09693647 2025-07-31 09693647 business:Director1 2024-08-01 2025-07-31 09693647 business:RegisteredOffice 2024-08-01 2025-07-31 09693647 2024-07-31 09693647 core:WithinOneYear 2025-07-31 09693647 core:WithinOneYear 2024-07-31 09693647 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 09693647 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 09693647 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 09693647 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 09693647 core:PreviouslyStatedAmount 2025-07-31 09693647 core:PreviouslyStatedAmount 2024-07-31 09693647 business:SmallEntities 2024-08-01 2025-07-31 09693647 countries:EnglandWales 2024-08-01 2025-07-31 09693647 core:ComputerEquipment 2024-07-31 09693647 core:ComputerEquipment 2025-07-31 09693647 core:ComputerEquipment 2024-08-01 2025-07-31 09693647 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 09693647 (England and Wales)
ESPRALA LTD Unaudited accounts for the year ended 31 July 2025
ESPRALA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
ESPRALA LTD Company Information for the year ended 31 July 2025
Director
Imran HAMID
Company Number
09693647 (England and Wales)
Registered Office
235 Tonge Moor Road Bolton Lancashire BL2 2HR England
- 3 -
ESPRALA LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,004
1,339
Current assets
Debtors
6
-
86
Cash at bank and in hand
2,145
9,808
2,145
9,894
Creditors: amounts falling due within one year
7
(88,541)
(79,551)
Net current liabilities
(86,396)
(69,657)
Net liabilities
(85,392)
(68,318)
Capital and reserves
Called up share capital
38,502
38,502
Profit and loss account
(123,894)
(106,820)
Shareholders' funds
(85,392)
(68,318)
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 September 2025 and were signed on its behalf by
Imran HAMID Director Company Registration No. 09693647
- 4 -
ESPRALA LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
ESPRALA LTD is a private company, limited by shares, registered in England and Wales, registration number 09693647. The registered office is 235 Tonge Moor Road, Bolton, Lancashire, BL2 2HR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
1,674
At 31 July 2025
1,674
Depreciation
At 1 August 2024
335
Charge for the year
335
At 31 July 2025
670
Net book value
At 31 July 2025
1,004
At 31 July 2024
1,339
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
86
- 5 -
ESPRALA LTD Notes to the Accounts for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
598
-
Loans from directors
87,943
79,551
88,541
79,551
8
Transactions with related parties
At the balance sheet date, the company owed the Director £59,551.
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 6 -