Company Registration No. 09693647 (England and Wales)
ESPRALA LTD
Unaudited accounts
for the year ended 31 July 2025
ESPRALA LTD
Unaudited accounts
Contents
ESPRALA LTD
Company Information
for the year ended 31 July 2025
Company Number
09693647 (England and Wales)
Registered Office
235 Tonge Moor Road
Bolton
Lancashire
BL2 2HR
England
ESPRALA LTD
Statement of financial position
as at 31 July 2025
Tangible assets
1,004
1,339
Cash at bank and in hand
2,145
9,808
Creditors: amounts falling due within one year
(88,541)
(79,551)
Net current liabilities
(86,396)
(69,657)
Net liabilities
(85,392)
(68,318)
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
ESPRALA LTD
Notes to the Accounts
for the year ended 31 July 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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.
Amounts falling due within one year
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
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).