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Company Registration No. 2984719 (England and Wales)
ESL COMMERCIAL LIMITED Unaudited accounts for the year ended 31 December 2024
ESL COMMERCIAL LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
ESL COMMERCIAL LIMITED Company Information for the year ended 31 December 2024
Director
G. GOSS
Company Number
2984719 (England and Wales)
Registered Office
6-8 SALISBURY ROAD WREXHAM CLWYD LL13 7AS
Accountants
ACCSTAX ACCOUNTANTS
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ESL COMMERCIAL LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,005,001 
5,920,001 
Current assets
Inventories
- 
98,235 
Debtors
5
89,201 
350,819 
Cash at bank and in hand
4,104 
5,867 
93,305 
454,921 
Creditors: amounts falling due within one year
6
(122,399)
(180,739)
Net current (liabilities)/assets
(29,094)
274,182 
Total assets less current liabilities
6,975,907 
6,194,183 
Creditors: amounts falling due after more than one year
7
(2,944,506)
(2,376,770)
Net assets
4,031,401 
3,817,413 
Capital and reserves
Called up share capital
8
2 
2 
Revaluation reserve
3,047,362 
2,865,596 
Profit and loss account
984,037 
951,815 
Shareholders' funds
4,031,401 
3,817,413 
For the year ending 31 December 2024 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 11 August 2025 and were signed on its behalf by
G. GOSS Director Company Registration No. 2984719
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ESL COMMERCIAL LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
ESL COMMERCIAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 2984719. The registered office is 6-8 SALISBURY ROAD, WREXHAM, CLWYD, LL13 7AS.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
5,920,000 
- 
331,207 
6,251,207 
Additions
1,030,000 
55,000 
- 
1,085,000 
At 31 December 2024
6,950,000 
55,000 
331,207 
7,336,207 
Depreciation
At 1 January 2024
- 
- 
331,206 
331,206 
At 31 December 2024
- 
- 
331,206 
331,206 
Net book value
At 31 December 2024
6,950,000 
55,000 
1 
7,005,001 
At 31 December 2023
5,920,000 
- 
1 
5,920,001 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
89,201 
350,819 
- 5 -
ESL COMMERCIAL LIMITED Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
92,231 
92,231 
VAT
2,991 
3,889 
Trade creditors
10,327 
27,939 
Taxes and social security
16,850 
56,680 
122,399 
180,739 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
2,944,506 
2,376,770 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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