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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
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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
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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
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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.
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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 -