1-5-2024 30-4-2025 30-4-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 0 0 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure 05746086 2024-05-01 05746086 2025-04-30 05746086 2024-05-01 2025-04-30 05746086 2023-05-01 05746086 2023-05-01 2024-04-30 05746086 2024-04-30 05746086 ns14:PoundSterling 2024-05-01 2025-04-30 05746086 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05746086 ns10:FilletedAccounts 2024-05-01 2025-04-30 05746086 ns10:SmallEntities 2024-05-01 2025-04-30 05746086 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05746086 ns5:ShareCapital 2025-04-30 05746086 ns5:ShareCapital 2024-04-30 05746086 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 05746086 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 05746086 ns10:Director1 2024-05-01 2025-04-30 05746086 ns5:CostValuation 1 2024-05-01 05746086 1 ns5:CostValuation 2025-04-30

| Company registration number: | 05746086
| Unaudited financial statements
| for the year ended 30 April 2025
| for
| ESM Holdings Limited
| Pages for filing with the Registrar

| Company registration number: | 05746086
| ESM Holdings Limited
| Balance sheet
| as at 30 April 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Investments | 4 |  | 320,000 |  |  |  | 320,000 |  |
|  |  |  |  |  | 320,000 |  |  |  | 320,000
| Total assets less current liabilities |  |  |  |  | 320,000 |  |  |  | 320,000
| NET ASSETS |  |  |  |  | 320,000 |  |  |  | 320,000
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 100 |  |  |  | 100
| Profit and loss account |  |  |  |  | 319,900 |  |  |  | 319,900
| TOTAL EQUITY |  |  |  |  | 320,000 |  |  |  | 320,000
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
| In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 8 January 2026 and signed on its behalf by:
| Mr N Goodall, Director |  |  |  |  |  |  |  |
| 8 January 2026 |  |  |  |  |  |  |  |
| 1

| ESM Holdings Limited
| Notes to the financial statements
| for the year ended 30 April 2025
| 1 | Company information
|  | ESM Holdings Limited is a private company registered in England and Wales. Its registered number is 05746086. The company is limited by shares. Its registered office is Unit 6, The I O Centre, Valley Drive, Rugby, Warwickshire, CV21 1TW.
| 2 | Accounting policies
|  | Basis of preparing the financial statements
|  | These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
| 3 | Average number of employees
|  | During the year the average number of employees was Nil (2024 - Nil).
| 4 | Fixed asset investments
|  | Investments other than loans
|  |  |  |  |  |  | Other investments other than loans
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 May 2024 |  |  |  |  | 320,000
|  | At 30 April 2025 |  |  |  |  | 320,000
|  | Net book value
|  | At 30 April 2025 |  |  |  |  | 320,000
|  | At 30 April 2024 |  |  |  |  | 320,000
| 2