ES Whitecross Holdings Limited iXBRL

Company Registration Number: 15843432

ES Whitecross Holdings Limited

Unaudited Financial Statements

for the financial period from 17 July 2024 (date of incorporation) to 31 March 2025

ES Whitecross Holdings Limited

DIRECTORS AND OTHER INFORMATION


Directors	Mr E Laverty
	Mr S McAleer
	Mrs M Laverty
	Mrs E O'Neill


Company Secretary	Ms I Gillis


Company Registration Number	15843432


Registered Office and Business Address	Time Central, 32 Gallowgate
	Newcastle Upon Tyne
	Tyne & Wear
	NE1 4BF
	United Kingdom

ES Whitecross Holdings Limited

Company Registration Number: 15843432

STATEMENT OF FINANCIAL POSITION

as at 31 March 2025

Mar 25

Notes

Fixed Assets

Investments	6	1
		─────────

Current Assets

Debtors

1,158,899

Creditors: amounts falling due within one year

(1,158,945)

─────────

Net Current Liabilities

(46)

─────────

Total Assets less Current Liabilities

(45)

═════════

Capital and Reserves

Called up share capital

Retained earnings

(47)

─────────

Equity attributable to owners of the company

(45)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial period from 17 July 2024 (date of incorporation) to 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 16 December 2025 and signed on its behalf by




Mr E Laverty
Director

ES Whitecross Holdings Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 March 2025

Called up

Retained

Total

share

earnings

capital

Loss for the financial period

(47)

─────────

Net proceeds of equity

ordinary share issue	2	-	2
	─────────	─────────	─────────
At 31 March 2025	2	(47)	(45)
	═════════	═════════	═════════

ES Whitecross Holdings Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 17 July 2024 (date of incorporation) to 31 March 2025

General Information

ES Whitecross Holdings Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 15843432. The registered office of the company is Time Central, 32 Gallowgate, Newcastle Upon Tyne, Tyne & Wear, NE1 4BF, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Going concern

The Company made a loss during the period ended 31 March 2025 and, at that date, the Company's liabilities exceeded its assets.

After making enquiries the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and the financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Cash flow exemption

Under the small entity provision within FRS 102 Section 1A, small companies can claim an exemption from preparing a cash flow statement.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial period in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 8 month 15 days period from 17 July 2024 (date of incorporation) to 31 March 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

There were no employees other than the directors during the year. The directors did not receive any remuneration from the Company during the year. The directors are the key management of the Company.


6.	Investments
		Other	Total
		investments

	Investments	£	£
	Cost
	Additions	1	1
		─────────	─────────
	At 31 March 2025	1	1
		─────────	─────────
	Net book value
	At 31 March 2025	1	1
		═════════	═════════

Debtors

Mar 25

Amounts owed by group undertakings

1,158,897

Other debtors

─────────

1,158,899

═════════

Trade receivables amounts are stated after provisions of £Nil.


8.	Creditors	Mar 25
	Amounts falling due within one year	£

	Amounts owed to related parties (Note 12)	1,158,897
	Taxation (Note 9)	47
	Other creditors	1
		─────────
		1,158,945
		═════════


9.	Taxation	Mar 25
		£

	Creditors:
	Corporation tax	47
		═════════

10.

Capital commitments

The company had no material capital commitments at the financial period-ended 31 March 2025.

11.

Contingent liabilities

The Company had no contingent liabilities at 31 March 2025.


12.	Related party transactions

		Mar 25
		£

	Finance amounts owed to related parties	1,158,897
		═════════

13.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial period-end.