ESP International Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06556238

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,835		3,745

			1,835		3,745
CURRENT ASSETS
Debtors	6	5		20,566
Cash at bank and in hand		206,522		278,390

		206,527		298,956
Creditors: Amounts Falling Due Within One Year	7	(202,799 )		(287,812 )

NET CURRENT ASSETS (LIABILITIES)			3,728		11,144

TOTAL ASSETS LESS CURRENT LIABILITIES			5,563		14,889

Creditors: Amounts Falling Due After More Than One Year	8		(2,533 )		(12,533 )

NET ASSETS			3,030		2,356

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			3,028		2,354

SHAREHOLDERS' FUNDS			3,030		2,356

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ESP International Limited

Balance Sheet (continued)

As At 31 March 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Bauer

Director

15th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ESP International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06556238 . The registered office is 88 Issigonis House Cowley Road, London, England, W3 7UJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Client list. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Fixtures & Fittings	10% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

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ESP International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	40,000

As at 31 March 2025	40,000

Amortisation
As at 1 April 2024	40,000

As at 31 March 2025	40,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	34,256	1,753	36,009
Disposals	(13,291 )	-	(13,291 )

As at 31 March 2025	20,965	1,753	22,718

Depreciation
As at 1 April 2024	30,736	1,528	32,264
Provided during the period	1,685	225	1,910
Disposals	(13,291 )	-	(13,291 )

As at 31 March 2025	19,130	1,753	20,883

Net Book Value
As at 31 March 2025	1,835	-	1,835

As at 1 April 2024	3,520	225	3,745

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5	20,566

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ESP International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	740	2,358
Bank loans and overdrafts	10,000	10,000
Corporation tax	10,291	8,328
Other taxes and social security	1,560	1,832
VAT	4,135	4,748
Other creditors	113,673	233,371
Pension payable	215	-
Accruals	1,590	2,470
Directors' loan accounts	60,595	24,705

	202,799	287,812

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,533	12,533

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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