ESN PROPERTY LTD - Accounts

ESN PROPERTY LTD
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

Principal activity of the company during the financial year was of Buying and letting of own real estate

Directors

The directors who served the company throughout the year were as follows:

Elzbieta Witkowska (from 02/11/2020)

Mariusz Warczak (from 02/11/2020)

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Elzbieta Witkowska
Director

Date approved: 29 September 2025

ESN PROPERTY LTD Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Monica Wolff Ltd 31 March 2025 .................................................... Monica Wolff Ltd 32 Franchise Street Weymouth DT4 8JS 15 September 2025 3

ESN PROPERTY LTD
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Monica Wolff Ltd
31 March 2025

....................................................

Monica Wolff Ltd
32 Franchise Street

Weymouth
DT4 8JS
15 September 2025

ESN PROPERTY LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	100,749	101,036
		100,749	101,036
Current assets
Debtors	4	109	90
Cash at bank and in hand		22,619	32,024
		22,728	32,114
Creditors: amount falling due within one year	5	(1,457)	(1,200)
Net current assets		21,271	30,914

Total assets less current liabilities		122,020	131,950
Creditors: amount falling due after more than one year	6	(111,520)	(125,900)
Provisions for liabilities	7	(1,588)	(1,588)
Net assets		8,912	4,462

Capital and reserves
Called up share capital	8	300	300
Fair Value Reserves	9	6,772	6,772
Profit and loss account		1,840	(2,610)
Shareholders' funds		8,912	4,462

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 29 September 2025 and were signed on its behalf by:

-------------------------------
Elzbieta Witkowska
Director

ESN PROPERTY LTD
Statement of Changes in Equity
For the year ended 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2023	300	(1,142)	(842)
Profit for the year		(1,468)	(1,468)
Total comprehensive income for the year	-	(1,468)	(1,468)
Total investments by and distributions to owners	-	-	-
At 31 March 2024	300	(2,610)	(2,310)
At 01 April 2024	300	(2,610)	(2,310)
Profit for the year		4,450	4,450
Total comprehensive income for the year	-	4,450	4,450
Total investments by and distributions to owners	-	-	-
At 31 March 2025	300	1,840	2,140

ESN PROPERTY LTD
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

ESN PROPERTY LTD is a private company, limited by shares, registered in , registration number 12990812, registration address 34 SUTHERLAND GROVE, BLETCHLEY , MILTON KEYNES, MK3 7NX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	33% Straight Line
Computer Equipment	25% Straight Line

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Investment properties	Total
	£	£	£	£
At 01 April 2024	544	1,947	100,000	102,491
Additions	364	-	-	364
Disposals	(270)	-	-	(270)
At 31 March 2025	638	1,947	100,000	102,585
Depreciation
At 01 April 2024	411	1,044	-	1,455
Charge for year	164	487	-	651
On disposals	(270)	-	-	(270)
At 31 March 2025	305	1,531	-	1,836
Net book values
Closing balance as at 31 March 2025	333	416	100,000	100,749
Opening balance as at 01 April 2024	133	903	100,000	101,036

Debtors: amounts falling due within one year

	2025 £		2024 £
Prepayments & Accrued Income	109		90
	109		90

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	256	-
Accrued Expenses	1,200	1,200
Other Creditors	1	-
	1,457	1,200

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts (secured)	75,000	75,000
Other Creditors	900	900
Directors' Loan Accounts	35,620	50,000
	111,520	125,900

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	1,588		1,588
	1,588		1,588

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
300 Class A shares of £1.00 each	300		300
	300		300

Fair Value Reserves

	2025 £		2024 £
Fair Value Reserve	6,772		6,772
	6,772		6,772

Registered Number: 12990812

ESN PROPERTY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025