1 January 2025 false Taxfiler 2024.6 5077485 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 5077485 2024-12-31 5077485 2025-01-01 2025-12-31 5077485 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 5077485 business:FilletedAccounts 2025-01-01 2025-12-31 5077485 2025-12-31 5077485 business:Director1 2025-01-01 2025-12-31 5077485 business:RegisteredOffice 2025-01-01 2025-12-31 5077485 2024-12-31 5077485 core:WithinOneYear 2025-12-31 5077485 core:WithinOneYear 2024-12-31 5077485 core:AfterOneYear 2025-12-31 5077485 core:AfterOneYear 2024-12-31 5077485 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 5077485 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 5077485 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 5077485 core:RetainedEarningsAccumulatedLosses 2024-12-31 5077485 core:PreviouslyStatedAmount 2025-12-31 5077485 business:SmallEntities 2025-01-01 2025-12-31 5077485 countries:EnglandWales 2025-01-01 2025-12-31 5077485 core:PlantMachinery 2025-01-01 2025-12-31 5077485 core:FurnitureFittings 2025-01-01 2025-12-31 5077485 core:ComputerEquipment 2025-01-01 2025-12-31 5077485 core:Goodwill 2024-12-31 5077485 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 5077485 core:Goodwill 2025-12-31 5077485 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 5077485 core:Goodwill 2025-01-01 2025-12-31 5077485 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 5077485 core:FurnitureFittings 2024-12-31 5077485 core:ComputerEquipment 2024-12-31 5077485 core:FurnitureFittings 2025-12-31 5077485 core:ComputerEquipment 2025-12-31 5077485 core:AdditionsToInvestments 2025-12-31 5077485 business:OrdinaryShareClass1 2025-01-01 2025-12-31 5077485 business:OrdinaryShareClass1 2024-01-01 2024-12-31 5077485 business:OrdinaryShareClass2 2025-01-01 2025-12-31 5077485 business:OrdinaryShareClass2 2024-01-01 2024-12-31 5077485 business:AllOrdinaryShares 2025-01-01 2025-12-31 5077485 business:AllOrdinaryShares 2024-01-01 2024-12-31 5077485 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 5077485 (England and Wales)
ESquare Limited Unaudited accounts for the year ended 31 December 2025
ESquare Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
ESquare Limited Company Information for the year ended 31 December 2025
Director
Damian Evans
Company Number
5077485 (England and Wales)
Registered Office
9a Port Road Maesglas Industrial Estate Newport NP20 2NS
Accountants
Evans Entwistle Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH
- 3 -
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ESquare Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ESquare Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH 6 January 2026
- 4 -
ESquare Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
520,463
631,369
Tangible assets
5
14,087
27,364
Investments
6
496,244
496,240
1,030,794
1,154,973
Current assets
Debtors
7
95,446
140,110
Creditors: amounts falling due within one year
8
(392,957)
(366,773)
Net current liabilities
(297,511)
(226,663)
Total assets less current liabilities
733,283
928,310
Creditors: amounts falling due after more than one year
9
(53,458)
(244,063)
Net assets
679,825
684,247
Capital and reserves
Called up share capital
10
75,100
75,100
Profit and loss account
604,725
609,147
Shareholders' funds
679,825
684,247
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 6 January 2026 and were signed on its behalf by
Damian Evans Director Company Registration No. 5077485
- 5 -
ESquare Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
ESquare Limited is a private company, limited by shares, registered in England and Wales, registration number 5077485. The registered office is 9a Port Road, Maesglas Industrial Estate, Newport, NP20 2NS.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents sales received net of VAT.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
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:
Plant & machinery
4 years straight line
Fixtures & fittings
5 years straight line
Computer equipment
3 years straight line
Investments
Investments in shares are included at fair value.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 6 -
ESquare Limited Notes to the Accounts for the year ended 31 December 2025
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 January 2025
1,045,120
46,487
1,091,607
At 31 December 2025
1,045,120
46,487
1,091,607
Amortisation
At 1 January 2025
428,467
31,771
460,238
Charge for the year
104,511
6,395
110,906
At 31 December 2025
532,978
38,166
571,144
Net book value
At 31 December 2025
512,142
8,321
520,463
At 31 December 2024
616,653
14,716
631,369
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
62,611
25,266
87,877
At 31 December 2025
62,611
25,266
87,877
Depreciation
At 1 January 2025
39,538
20,975
60,513
Charge for the year
10,251
3,026
13,277
At 31 December 2025
49,789
24,001
73,790
Net book value
At 31 December 2025
12,822
1,265
14,087
At 31 December 2024
23,073
4,291
27,364
6
Investments
Subsidiary undertakings
£
Valuation at 1 January 2025
496,240
Additions
4
Valuation at 31 December 2025
496,244
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
75,446
93,355
Other debtors
20,000
46,755
95,446
140,110
- 7 -
ESquare Limited Notes to the Accounts for the year ended 31 December 2025
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
52,359
43,392
VAT
17,651
28,758
Trade creditors
4,122
322
Amounts owed to group undertakings and other participating interests
149,393
113,783
Taxes and social security
112,672
82,324
Other creditors
56,760
98,194
392,957
366,773
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
17,778
146,111
Other creditors
35,680
73,874
Loans from directors
-
24,000
Deferred income
-
78
53,458
244,063
10
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
75,000 Preference Shares of £1 each
75,000
75,000
75,100
75,100
11
Transactions with related parties
At the balance sheet date the company owed £149,392 (2024: £113,783) to ESquare Management Ltd (15885682), a wholly owned subsidiary.
12
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 8 -