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COMPANY REGISTRATION NUMBER: 04714614

ES Topsport Limited

Filleted Unaudited Financial Statements

31 March 2025

ES Topsport Limited

Financial Statements

Year ended 31 March 2025

Contents | Page

Balance sheet | 1

Notes to the financial statements | 3

ES Topsport Limited

Balance Sheet

31 March 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,027 |  | 754

Current assets

Debtors | 6 | 1,956 |  | 538 |
Cash at bank and in hand | 18,733 |  | 18,916 |
| -------- |  | -------- |
| 20,689 |  | 19,454 |

Creditors: amounts falling due within one year | 7 | 8,841 |  | 9,756 |
| -------- |  | -------- |
Net current assets |  | 11,848 |  | 9,698
|  | -------- |  | --------
Total assets less current liabilities |  | 12,875 |  | 10,452

Provisions

Taxation including deferred tax |  | 195 |  | 143
|  | -------- |  | --------
Net assets |  | 12,680 |  | 10,309
|  | -------- |  | --------

ES Topsport Limited

Balance Sheet (continued)

31 March 2025

| 2025 | 2024
Note | £ | £ | £ | £

Capital and reserves

Called up share capital |  | 5 |  | 5
Profit and loss account |  | 12,675 |  | 10,304
|  | -------- |  | --------
Shareholders funds |  | 12,680 |  | 10,309
|  | -------- |  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 1 October 2025 , and are signed on behalf of the board by:

Mr M P Etherington-Smith
Director

Company registration number: 04714614

ES Topsport Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Dower House, Sibford Ferris, Banbury, OX15 5RA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% straight line

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 April 2024 | 2,363
Additions | 864
| -------
At 31 March 2025 | 3,227
| -------
Depreciation |
At 1 April 2024 | 1,609
Charge for the year | 591
| -------
At 31 March 2025 | 2,200
| -------
Carrying amount |
At 31 March 2025 | 1,027
| -------
At 31 March 2024 | 754
| -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 538
Other debtors | 1,956 | –
| ------- | ----
| 1,956 | 538
| ------- | ----

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 882 | 3,058
Social security and other taxes | 732 | 690
Other creditors | 7,227 | 6,008
| ------- | -------
| 8,841 | 9,756
| ------- | -------

8. Directors' advances, credits and guarantees
During the year the directors had interest free repayable on demand loans with the company. At the start of the year the company owed them £3,751 and at the end of the year the company owed them £442.