ES Topsport Limited Filleted accounts for Companies House (small and micro)

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.