REGISTERED NUMBER: 00982915 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

ESPOSTI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

C I Eccleshall

N G Giles

N D Trinnaman

SECRETARY:

Springfield Secretaries Limited

REGISTERED OFFICE:

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

REGISTERED NUMBER:

00982915 (England and Wales)

ACCOUNTANTS:

Trevor Jones & Partners Ltd

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

FIXED ASSETS

Tangible assets

4

1,718

3,048

CURRENT ASSETS

Stocks

111,706

155,856

Debtors

5

69,911

38,111

Cash at bank

33,112

196,544

214,729

390,511

CREDITORS

Amounts falling due within one year

6

54,777

23,878

NET CURRENT ASSETS

159,952

366,633

TOTAL ASSETS LESS CURRENT LIABILITIES

161,670

369,681

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

161,570

369,581

SHAREHOLDERS' FUNDS

161,670

369,681

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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 26 September 2025 and were signed on its behalf by:

C I Eccleshall - Director

1.	STATUTORY INFORMATION

Esposti Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

5,995

Additions

2,041

At 31 March 2025

8,036

DEPRECIATION

At 1 January 2024

2,947

Charge for period

3,371

At 31 March 2025

6,318

NET BOOK VALUE

At 31 March 2025

1,718

At 31 December 2023

3,048

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

58,613

19,766

Other debtors

11,298

18,345

69,911

38,111

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade creditors

25,353

2,274

Amounts owed to group undertakings

7,653

17,000

Taxation and social security

17,064

1,212

Other creditors

4,707

3,392

54,777

23,878

7.	CONTINGENT LIABILITIES

There is a multilateral bank guarantee given by Esposti Limited and its other group undertakings.

8.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Esposti Limited for the period ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Esposti Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Esposti Limited and state those matters that we have agreed to state to the Board of Directors of Esposti Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Esposti Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Esposti Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Esposti Limited. You consider that Esposti Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Esposti Limited. 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 statutory financial statements.

Trevor Jones & Partners Ltd

Unit 14

Hoddesdon Enterprise Centre

Pindar Road

Hoddesdon

Hertfordshire

EN11 0FJ

26 September 2025