ESQUIRES ENTERTAINMENTS LTD


Director	BARBER, Gareth David


Registered Address	1 East End
	Pavenham
	Bedford
	MK43 7PR


Registered Number	09922124 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		49,174		51,964
			49,174		51,964
Current assets
Stocks	5	2,600		2,950
Debtors	6	6,666		17,918
Cash at bank and on hand		34,088		28,255
		43,354		49,123
Creditors amounts falling due within one year	7	(109,214)		(112,986)
Net current assets (liabilities)			(65,860)		(63,863)
Total assets less current liabilities			(16,686)		(11,899)
Creditors amounts falling due after one year	8		(13,150)		-
Net assets			(29,836)		(11,899)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(29,837)		(11,900)
Shareholders' funds			(29,836)		(11,899)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 October 2025, and are signed on its behalf by:

BARBER, Gareth David
Director
Registered Company No. 09922124

ESQUIRES ENTERTAINMENTS LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Intangible assets
	Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value over the useful life of that asset.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	17		21

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 24	20,000	20,000
At 31 January 25	20,000	20,000
Amortisation and impairment
At 01 February 24	20,000	20,000
At 31 January 25	20,000	20,000
Net book value
At 31 January 25	-	-
At 31 January 24	-	-

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 24	35,250	6,493	60,089	101,832
Additions	-	-	12,707	12,707
At 31 January 25	35,250	6,493	72,796	114,539
Depreciation and impairment
At 01 February 24	13,100	3,651	33,117	49,868
Charge for year	4,876	711	9,910	15,497
At 31 January 25	17,976	4,362	43,027	65,365
Net book value
At 31 January 25	17,274	2,131	29,769	49,174
At 31 January 24	22,150	2,842	26,972	51,964

5.	Stocks

	2025	2024
	£	£
Other stocks	2,600	2,950
Total	2,600	2,950

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Amounts owed by group undertakings	-	11,232
Prepayments and accrued income	6,666	6,666
Total	6,666	17,898

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,884	7,882
Taxation and social security	30,122	19,344
Accrued liabilities and deferred income	72,208	85,760
Total	109,214	112,986


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	13,150	-
Total	13,150	-