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Company Registration No. 06151438 (England and Wales)
ESCA CORP LTD
Financial Statements
for the Period from 31 March 2024 to 31 March 2025

ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Company Information

Company Details
Company Number 06151438
Registered Office 3 SHIRES WALK
EDENBRIDGE
KENT
TN8 6GE
Directors
Directors who held office during the period were:
Robert Lawrence TAYLOR   
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Statement of Financial Position

123456789
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 371,562 220,346
Tangible assets 6 576 2,249
Investments 7 166,622 -
Current Assets
Debtors due 21,271 225,781
Cash at bank and in hand 371,649 602,189
392,920 827,970
Creditors
Amount falling due within one year (5,637) (118,113)
Net Current Assets 387,283 709,857
Total Assets less current liabilities 926,043 932,452
Provision for liabilities (44,178) (30,456)
Net Assets 881,865 901,996
Capital and Reserves
Called up Share Capital 6,000 6,000
Revaluation Reserve 178,977 158,048
Retained earnings at end of year 696,888 737,948
Shareholder funds 881,865 901,996
For the year ending 31/03/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 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.
Approved by the Board on 29 December 2025
R L Taylor
Company Registration No. 06151438
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

1. Statutory Information
ESCA CORP LTD is a private company, limited by shares, registered in England and Wales, registration number 06151438.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Current Tax
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except tothe 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 orsubstantively enacted by the balance sheet date.
Tangible Fixed Asset Policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated usefullife.
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balancesheet date.Timing differences arise from the inclusion of income and expenses in tax assessments in periods different fromthose in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws thathave been enacted or substantively enacted by the period end and that are expected to apply to the reversal of thetiming difference.Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that theywill be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 2
2024 5
4. Principal Activity
Investing retained profits from previous years' business activity.
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

5. Intangible Assets
Other Total
Cost £ £
At 31/03/2024 220,346 220,346
Additions 130,287 130,287
Disposals - -
Revaluations 20,929 20,929
At 31/03/2025 371,562 371,562
Amortisation
At 31/03/2024 - -
Charge for the Year - -
On Disposals - -
Other increases/(decreases) - -
At end of period - -
Net book value
At 31/03/2025 371,562 371,562
At 30/03/2024 220,346 220,346
6. Fixed Assets
Computer Equipment Total
Cost or valuation £ £
At 31/03/2024 22,680 22,680
Additions 452 452
At 31/03/2025 23,132 23,132
Depreciation
At 31/03/2024 20,431 20,431
Charge for the year 2,125 2,125
At 31/03/2025 22,556 22,556
Net Book Value
At 31/03/2025 576 576
At 30/03/2024 2,249 2,249
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ESCA CORP LTD

Financial Statements for the period ending 31 March 2025

Notes to the Accounts

7. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 31/03/2024 - - - -
Additions - 168,887 - 168,887
Disposals - - - -
Adjustments - (2,265) - (2,265)
Valuation at 31/03/2025 - 166,622 - 166,622
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