ACCOUNTS - Final Accounts preparation

Company registration number: 15478230

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE PERIOD ENDED 28 FEBRUARY 2025

	ESTEEM SERVICES LIMITED


ESTEEM SERVICES LIMITED

COMPANY INFORMATION

Directors	D A Baldwin (appointed 10 February 2024)
	M J Durbridge (appointed 10 February 2024)
	H Fuller (appointed 10 February 2024)
	S L Harvey (appointed 10 February 2024)


Registered number	15478230


Registered office	Ashcombe House
	5 The Crescent
	Leatherhead
	Surrey
	KT22 8DY


ESTEEM SERVICES LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 6


ESTEEM SERVICES LIMITED REGISTERED NUMBER:15478230

STATEMENT OF FINANCIAL POSITION

AS AT 28 FEBRUARY 2025

		2025
Note		£

Fixed assets
Tangible assets	4		24,500
			24,500
Current assets
Debtors: amounts falling due within one year	5	84,261
Cash at bank and in hand		10,810
		95,071
Creditors: amounts falling due within one year	6	(109,817)
Net current liabilities			(14,746)
Total assets less current liabilities			9,754
Provisions for liabilities
Deferred tax		(2,669)
			(2,669)
Net assets			7,085

Capital and reserves
Allotted, called up and fully paid share capital			100
Profit and loss account			6,985
			7,085

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Page 1


ESTEEM SERVICES LIMITED REGISTERED NUMBER:15478230

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 28 FEBRUARY 2025

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D A Baldwin

Director

Date: 23 December 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2


ESTEEM SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

1.	General information

Esteem Services Limited is a private limited company limited by shares and incorporated in England and Wales. The registered office address is disclosed on the company information page. The trading address is Unit 5 Kingston Business Centre, Fullers Way South, Chessington, Surrey, KT9 1HF.

The company was incorporated on 10 February 2024.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover represents amounts (excluding value added tax) derived from the provision of disaster restoration services.

2.3

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 02 August 2021 to continue to be charged over the period to the first market rent review rather than the term of the lease.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

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ESTEEM SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery	-	33.3% on cost
Motor vehicles	-	25% on cost
Office equipment	-	33.3% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4


ESTEEM SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Employees

The average number of employees, including directors, during the period was 5.

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Office equipment	Total
	£	£	£	£
Cost or valuation
Additions	16,266	12,083	2,765	31,114
At 28 February 2025	16,266	12,083	2,765	31,114
Depreciation
Charge for the period	2,897	3,021	696	6,614
At 28 February 2025	2,897	3,021	696	6,614
Net book value
At 28 February 2025	13,369	9,062	2,069	24,500

Page 5


ESTEEM SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

Debtors

					2025
					£


	Trade debtors	57,661
	Other debtors	100
	Prepayments and accrued income	26,500
		84,261

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	46,182
	Other taxation and social security	8,460
	Other creditors	47,615
	Accruals and deferred income	7,560
		109,817

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