REGISTERED NUMBER: 03108910 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

ESco Business Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S E Duffin

Mrs C E Gill

Mrs L E Mchale

SECRETARIES:

Mr R A Duffin

Mr J J Mchale

REGISTERED OFFICE:

Trinity House

Sculpins Lane

Wethersfield Braintree

Essex

CM7 4AY

REGISTERED NUMBER:

03108910 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Tangible assets

4

1,227,630

1,180,214

CURRENT ASSETS

Stocks

10,000

8,000

Debtors

5

558,084

655,131

Cash at bank and in hand

586,384

620,104

1,154,468

1,283,235

CREDITORS

Amounts falling due within one year

6

532,164

528,888

NET CURRENT ASSETS

622,304

754,347

TOTAL ASSETS LESS CURRENT LIABILITIES

1,849,934

1,934,561

CREDITORS

Amounts falling due after more than one year

7

(286,854

)

(289,252

)

PROVISIONS FOR LIABILITIES

(39,705

)

(43,229

)

NET ASSETS

1,523,375

1,602,080

CAPITAL AND RESERVES

Called up share capital

8

4,500

4,500

Capital redemption reserve

500

500

Non-distributable reserve

9

(194,109

)

(194,109

)

Retained earnings

1,712,484

1,791,189

1,523,375

1,602,080

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

Mrs S E Duffin - Director

Mrs C E Gill - Director

Mrs L E Mchale - Director

1.	STATUTORY INFORMATION

ESco Business Services 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.

Freehold property

-

Included at valuation

Plant and machinery

-

33% on cost and 20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost, 20% on cost and 10% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 51 (2024 - 51 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2024

1,025,000

378,185

38,914

Additions

-

12,600

2,427

Disposals

-

-

-

At 30 April 2025

1,025,000

390,785

41,341

DEPRECIATION

At 1 May 2024

-

352,954

21,667

Charge for year

-

11,482

3,891

Eliminated on disposal

-

-

-

At 30 April 2025

-

364,436

25,558

NET BOOK VALUE

At 30 April 2025

1,025,000

26,349

15,783

At 30 April 2024

1,025,000

25,231

17,247

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

-

248,031

1,690,130

Additions

68,305

18,063

101,395

Disposals

-

(15,353

)

(15,353

)

At 30 April 2025

68,305

250,741

1,776,172

DEPRECIATION

At 1 May 2024

-

135,295

509,916

Charge for year

8,227

30,198

53,798

Eliminated on disposal

-

(15,172

)

(15,172

)

At 30 April 2025

8,227

150,321

548,542

NET BOOK VALUE

At 30 April 2025

60,078

100,420

1,227,630

At 30 April 2024

-

112,736

1,180,214

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

434,453

533,757

Other debtors

4,567

3,746

Directors' current accounts

-

602

Prepayments and accrued income

119,064

117,026

558,084

655,131

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

43,007

37,631

Finance leases

6,984

-

Trade creditors

189,680

214,632

Tax

70,118

76,989

Social security and other taxes

31,684

32,271

VAT

99,880

112,690

Other creditors

35,361

36,994

Directors' current accounts

49,590

11,133

Accruals and deferred income

5,860

6,548

532,164

528,888

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans > 1 year

240,869

289,252

Finance leases

45,985

-

286,854

289,252

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

2025 £

2024 £

2475

Ordinary A

£1

2,475

2,475

900

Ordinary B

£1

900

900

675

Ordinary C

£1

675

675

225

Ordinary D

£1

225

225

225

Ordinary E

£1

225

225

4,500

4,500

9.

RESERVES

Non-distributable

reserve

£

At 1 May 2024

and 30 April 2025

(194,109

)

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Mrs C E Gill

Balance outstanding at start of year

602

-

Amounts advanced

178

20,325

Amounts repaid

(780

)

(19,723

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

602

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum.