Company Registration No. SC174075 (Scotland)
Esprit Intranet Limited
Unaudited accounts
for the year ended 31 March 2025
Esprit Intranet Limited
Unaudited accounts
Contents
Esprit Intranet Limited
Company Information
for the year ended 31 March 2025
Directors
John A Donald
Rebecca Donald
Company Number
SC174075 (Scotland)
Registered Office
Dunollie
Back Of Keppoch
Arisaig
Inverness-shire
PH39 4NS
Scotland
Esprit Intranet Limited
Statement of financial position
as at 31 March 2025
Tangible assets
6,536
9,358
Cash at bank and in hand
842
183
Creditors: amounts falling due within one year
(14,975)
(13,341)
Net current assets
7,039
11,156
Total assets less current liabilities
13,575
20,514
Creditors: amounts falling due after more than one year
(28,311)
(36,266)
Net liabilities
(14,736)
(15,752)
Called up share capital
100
100
Profit and loss account
(14,836)
(15,852)
Shareholders' funds
(14,736)
(15,752)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
John A Donald
Director
Company Registration No. SC174075
Esprit Intranet Limited
Notes to the Accounts
for the year ended 31 March 2025
Esprit Intranet Limited is a private company, limited by shares, registered in Scotland, registration number SC174075. The registered office is Dunollie, Back Of Keppoch, Arisaig, Inverness-shire, PH39 4NS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over 10 years
Plant & machinery
over 5 years
Motor vehicles
over 5 years
Fixtures & fittings
over 5 years
Computer equipment
over 5 years
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
8,000
14,491
35,754
2,658
6,395
67,298
At 31 March 2025
8,000
14,491
35,754
2,658
6,395
67,298
At 1 April 2024
7,920
11,992
30,954
2,260
4,814
57,940
Charge for the year
80
628
1,600
99
415
2,822
At 31 March 2025
8,000
12,620
32,554
2,359
5,229
60,762
At 31 March 2025
-
1,871
3,200
299
1,166
6,536
At 31 March 2024
80
2,499
4,800
398
1,581
9,358
Esprit Intranet Limited
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Accrued income and prepayments
353
353
Other debtors
15,699
15,599
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,950
2,130
Loans from directors
12,000
11,000
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
26,533
32,727
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).