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COMPANY REGISTRATION NUMBER: 15826144

ESL ASSETS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 8 JULY 2024 TO

30 June 2025

ESL ASSETS LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2025

| 30 Jun 25
Note | £

Fixed Assets

Tangible assets | 4 | 385,967
Investments | 5 | 5,508
| -----------
| 391,475
| -----------
Total Assets Less Current Liabilities | 391,475
| -----------

Capital and Reserves

Called up share capital | 5,508
Profit and loss account | 385,967
| -----------
Shareholders Funds | 391,475
| -----------

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 comprehensive income has not been delivered.
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 29 October 2025 , and are signed on behalf of the board by:

G Locking
Director

Company registration number: 15826144

ESL ASSETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 8 JULY 2024 TO 30 JUNE 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 Lordship Road, Great Carlton, Louth, Lincolnshire, LN11 8JS, United Kingdom.
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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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.
Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tangible Assets

| Freehold property
| £
Cost |
At 8 July 2024 | –
Additions | 385,967
| -----------
At 30 June 2025 | 385,967
| -----------
Depreciation |
At 8 July 2024 and 30 June 2025 | –
| -----------
Carrying amount |
At 30 June 2025 | 385,967
| -----------

5. Investments

| Shares in group undertakings
| £
Cost |
At 8 July 2024 | –
Additions | 5,508
| --------
At 30 June 2025 | 5,508
| --------
Impairment |
At 8 July 2024 and 30 June 2025 | –
| --------

Carrying amount |
At 30 June 2025 | 5,508
| --------