REGISTERED NUMBER: 11506339 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

EESW Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S C H Coleman

REGISTERED OFFICE:

Unit 12, Lowestoft Enterprise Park

School Road

Lowestoft

Suffolk

NR33 9NA

REGISTERED NUMBER:

11506339 (England and Wales)

ACCOUNTANTS:

Gillespie & Anderson

Chartered Accountants

Westburn Business Centre

McNee Road

Prestwick

KA9 2PB

FIXED ASSETS

Tangible assets

4

-

68,883

CURRENT ASSETS

Debtors

5

-

34,220

Cash at bank

20,055

281,757

20,055

315,977

CREDITORS

Amounts falling due within one year

6

9,643

112,608

NET CURRENT ASSETS

10,412

203,369

TOTAL ASSETS LESS CURRENT LIABILITIES

10,412

272,252

CREDITORS

Amounts falling due after more than one year

7

-

(12,904

)

PROVISIONS FOR LIABILITIES

-

(13,088

)

NET ASSETS

10,412

246,260

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

10,411

246,259

SHAREHOLDERS' FUNDS

10,412

246,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

S C H Coleman - Director

1.	STATUTORY INFORMATION

EESW Ltd 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.

Going concern

As indicated in the Director's Report, the company's trading activities have now ended. The director intends to wind up the company's affairs and make a striking off application to Companies House in due course.

Turnover

Turnover represents net sales of goods and services, excluding value added tax and discounts offered. Income is recognised when the company becomes entitled to the income, it can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the entity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

10% on reducing balance

Tangible fixed assets are stated at cost less depreciation.

Impairment of fixed assets

At each reporting date, the company reviews the carrying amounts of its tangible and intangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the amount of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs

Financial instruments

The company has no complex financial instruments but does hold basic financial instruments of; cash at bank, debtors, and creditors. .

Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

Trade and other debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

11,412

1,094

67,413

79,919

Additions

161

1,186

-

1,347

Disposals

(11,573

)

(2,280

)

(67,413

)

(81,266

)

At 31 August 2025

-

-

-

-

DEPRECIATION

At 1 September 2024

5,466

457

5,113

11,036

Charge for year

174

-

2,391

2,565

Eliminated on disposal

(5,294

)

(612

)

(12,166

)

(18,072

)

Impairments

(346

)

155

4,662

4,471

At 31 August 2025

-

-

-

-

NET BOOK VALUE

At 31 August 2025

-

-

-

-

At 31 August 2024

5,946

637

62,300

68,883

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

34,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,311

Trade creditors

-

61

Taxation and social security

7,777

54,967

Other creditors

1,866

47,269

9,643

112,608

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

12,904