REGISTERED NUMBER: 09922482 (England and Wales)

ESP COMMERCIAL LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

J G Hargreaves

I J Taylor

REGISTERED OFFICE:

Ground Floor Williamson House

Wotton Road

Ashford

Kent

TN23 6LW

REGISTERED NUMBER:

09922482 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

CURRENT ASSETS

Debtors

5

4,674

4,674

CREDITORS

Amounts falling due within one year

6

4,903

4,241

NET CURRENT (LIABILITIES)/ASSETS

(229

)

433

TOTAL ASSETS LESS CURRENT LIABILITIES

(229

)

433

CAPITAL AND RESERVES

Called up share capital

7

200

200

Retained earnings

(429

)

233

SHAREHOLDERS' FUNDS

(229

)

433

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

J G Hargreaves - Director

I J Taylor - Director

1.	STATUTORY INFORMATION

Esp Commercial 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.

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.

TANGIBLE FIXED ASSETS

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 31 December 2023

and 30 December 2024

8,486

DEPRECIATION

At 31 December 2023

and 30 December 2024

8,486

NET BOOK VALUE

At 30 December 2024

-

At 30 December 2023

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

4,674

4,674

Included in other debtors due less than one year is a balance owed by a related company of which the Mr I Taylor and Mr J Hargreaves are also director.

The Education and Skills Partnership Ltd (09575113).

No interest is charged on the balance and it is repayable upon demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

17

17

Trade creditors

2,942

2,101

Taxation and social security

1,344

1,323

Other creditors

600

800

4,903

4,241

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary B

£1

100

100

200

200

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 December 2024 and the period ended 30 December 2023:

2024

2023

£

£

J G Hargreaves

Balance outstanding at start of year

-

1,000

Amounts advanced

-

15,000

Amounts repaid

-

(16,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

I J Taylor

Balance outstanding at start of year

-

10,000

Amounts repaid

-

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-