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COMPANY REGISTRATION NUMBER: 09700881

ESD PRACTICE LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

29 May 2025

ESD PRACTICE LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 29 MAY 2025

Contents | Page

Officers and professional advisers | 1

Statement of financial position | 2

Notes to the financial statements | 4

ESD PRACTICE LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director | Ms E Dickinson

Registered office | First Floor Flat
| 4 Alfred Street
| Bath
| England
| BA1 2QU

Accountants | FEB Chartered Accountants
| Chartered Accountants
| Linenhall Exchange
| 1st Floor,
| 26 Linenhall Street
| Belfast
| Northern Ireland
| BT2 8BG

ESD PRACTICE LIMITED

STATEMENT OF FINANCIAL POSITION

29 May 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 99 | 396

Current assets

Cash at bank and in hand | 24,959 | 56,890

Creditors: amounts falling due within one year | 6 | 24,779 | 54,336
| -------- | --------
Net current assets | 180 | 2,554
| ---- | -------
Total assets less current liabilities | 279 | 2,950

Provisions | 132 | 132
| ---- | -------
Net assets | 147 | 2,818
| ---- | -------

Capital and reserves

Called up share capital | 7 | 1 | 1
Profit and loss account | 8 | 146 | 2,817
| ---- | -------
Shareholders funds | 147 | 2,818
| ---- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 29 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ESD PRACTICE LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

29 May 2025
These financial statements were approved by the board of directors and authorised for issue on 20 February 2026 , and are signed on behalf of the board by:

Ms E Dickinson |
Director |

Company registration number: 09700881

ESD PRACTICE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 29 MAY 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor Flat, 4 Alfred Street, Bath, BA1 2QU, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Disclosure exemptions (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 20% straight line

Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Equipment
| £
Cost |
At 30 May 2024 and 29 May 2025 | 3,905
| -------
Depreciation |
At 30 May 2024 | 3,509
Charge for the year | 297
| -------
At 29 May 2025 | 3,806
| -------
Carrying amount |
At 29 May 2025 | 99
| -------
At 29 May 2024 | 396
| -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 22,449 | 52,006
Other creditors | 2,330 | 2,330
| -------- | --------
| 24,779 | 54,336
| -------- | --------

7. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 1 | 1 | 1 | 1
| ---- | ---- | ---- | ----

8. Reserves
The profit and loss account reserve records retained earnings and accumulated losses.
9. Controlling party
The company is under the control of Ms E Dickinson , who is the sole shareholder and director of the company.