ESM GROUP UK LIMITED

	Page
Accountants' Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—6

In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 December 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

05/09/2025

Excellence Accounting Services Limited

70 Gracechurch Street

London

England

EC3V 0HR

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ESM GROUP UK LIMITED

Abridged Balance Sheet

As At 31 December 2024

Abridged Balance Sheet

Registered number: 09588923

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		928		1,237
Investments	5		455,684		455,684

			456,612		456,921
CURRENT ASSETS
Debtors	6	655,652		276,950
Cash at bank and in hand		119,242		197,900

		774,894		474,850
Creditors: Amounts Falling Due Within One Year		(286,139 )		(316,537 )

NET CURRENT ASSETS (LIABILITIES)			488,755		158,313

TOTAL ASSETS LESS CURRENT LIABILITIES			945,367		615,234

Creditors: Amounts Falling Due After More Than One Year			(761,944 )		(553,202 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(38,073 )		-

NET ASSETS			145,350		62,032

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			145,349		62,031

SHAREHOLDERS' FUNDS			145,350		62,032

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ESM GROUP UK LIMITED

Abridged Balance Sheet (continued)

As At 31 December 2024

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr William Downing Director	Mr Niall MOLLOY Director
05/09/2025

The notes on pages 4 to 6 form part of these financial statements.

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ESM GROUP UK LIMITED

Notes to the Abridged Financial Statements

For The Year Ended 31 December 2024

Notes to the Abridged Financial Statements

1. General Information

ESM GROUP UK LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09588923 . The registered office is Meridien House, 42 Upper Berkeley Street, London, England, W1H 5QJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Reducing balance

2.4. 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 the financial statements. This includes differences arising from items such as deferred income.

Deferred tax is measured using the 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 differences. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Office and administration	10	13

	10	13

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ESM GROUP UK LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2024	3,085

As at 31 December 2024	3,085

Depreciation
As at 1 January 2024	1,848
Provided during the period	309

As at 31 December 2024	2,157

Net Book Value
As at 31 December 2024	928

As at 1 January 2024	1,237

5. Investments

	Total
	£
Cost or Valuation
As at 1 January 2024	455,684

As at 31 December 2024	455,684

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	455,684

As at 1 January 2024	455,684

6. Debtors

	2024	2023
	£	£
Due after more than one year
Rent deposit	18,168	-
Stravos - Intercompany	192,916	18,275

	211,084	18,275

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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ESM GROUP UK LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from director:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr William Downing	751	-	-	-	752

The above loan is unsecured, interest free and repayable on demand.

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