REGISTERED NUMBER: 13922938 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

ESTONE FOX LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A McReynolds

Mr N D McReynolds

REGISTERED OFFICE:

Unit 10 Wychwood Business Centre

Milton Road

Shipton-under-Wychwood

Chipping Norton

Oxfordshire

OX7 6XU

REGISTERED NUMBER:

13922938 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

28,938

25,798

CURRENT ASSETS

Debtors

5

83,161

23,931

Cash at bank

12,483

27,283

95,644

51,214

CREDITORS

Amounts falling due within one year

6

51,109

41,689

NET CURRENT ASSETS

44,535

9,525

TOTAL ASSETS LESS CURRENT LIABILITIES

73,473

35,323

CREDITORS

Amounts falling due after more than one year

7

(66,971

)

(19,795

)

PROVISIONS FOR LIABILITIES

8

(5,335

)

(5,614

)

NET ASSETS

1,167

9,914

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,067

9,814

SHAREHOLDERS' FUNDS

1,167

9,914

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 29 October 2025 and were signed on its behalf by:

Mrs A McReynolds - Director

1.	STATUTORY INFORMATION

Estone Fox 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Long leasehold

-

Straight line over 10 years

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

-

1,448

39,990

5,345

46,783

Additions

4,738

5,665

-

2,832

13,235

At 28 February 2025

4,738

7,113

39,990

8,177

60,018

DEPRECIATION

At 1 March 2024

-

334

17,681

2,970

20,985

Charge for year

474

1,356

5,577

2,688

10,095

At 28 February 2025

474

1,690

23,258

5,658

31,080

NET BOOK VALUE

At 28 February 2025

4,264

5,423

16,732

2,519

28,938

At 29 February 2024

-

1,114

22,309

2,375

25,798

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 March 2024

and 28 February 2025

39,990

DEPRECIATION

At 1 March 2024

17,681

Charge for year

5,577

At 28 February 2025

23,258

NET BOOK VALUE

At 28 February 2025

16,732

At 29 February 2024

22,309

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

16,198

23,800

Other debtors

64,429

-

Prepayments

2,534

131

83,161

23,931

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

25,126

-

Hire purchase contracts

7,198

7,198

Tax

15,938

25,783

VAT

967

6,771

Directors' current accounts

29

281

Accrued expenses

1,851

1,656

51,109

41,689

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans - 1-2 years

25,126

-

Bank loans - 2-5 years

29,248

-

Hire purchase contracts

12,597

19,795

66,971

19,795

8.	PROVISIONS FOR LIABILITIES

28.2.25

29.2.24

£

£

Deferred tax

Accelerated capital allowances

5,335

5,614

Deferred

tax

£

Balance at 1 March 2024

5,614

Provided during year

(279

)

Balance at 28 February 2025

5,335

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

50

Ordinary

£1

50

50

50

Ordinary B

£1

50

50

100

100