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Registered Number: 07058753
England and Wales
A&R SERVICES (ESW) LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

A&R Services (ESW) Limited Contents Page For the year ended 31 March 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

A&R Services (ESW) Limited Company Information For the year ended 31 March 2025
Directors | Rebecca Harvey Alexander Sully Graham Harvey
Registered Number | 07058753
Registered Office | 27 Brookgate South Liberty Lane Bristol BS3 2UN
Accountants | GD Matthews Chartered Certified Accountants Shortwood Mead Whitehouse Lane Litton BA3 4PS
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A&R Services (ESW) Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of A&R Services (ESW) Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A&R Services (ESW) Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of A&R Services (ESW) Limited, as a body, in accordance with the terms of our engagement letter dated 04 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of A&R Services (ESW) Limited and state those matters that we have agreed to state to the Board of Directors of A&R Services (ESW) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A&R Services (ESW) Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that A&R Services (ESW) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A&R Services (ESW) Limited. You consider that A&R Services (ESW) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of A&R Services (ESW) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... GD Matthews Chartered Certified Accountants Shortwood Mead Whitehouse Lane Litton BA3 4PS 04 March 2026 2

A&R Services (ESW) Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 21,420 |  | 24,772
Tangible fixed assets | 4 | 319,475 |  | 246,360
|  | 340,895 |  | 271,132
Current assets |  |  |
Stocks | 5 | 55,000 |  | 55,000
Debtors | 6 | 387,013 |  | 355,864
Cash at bank and in hand |  | 118,493 |  | 316,049
|  | 560,506 |  | 726,913
Creditors: amount falling due within one year | 7 | (412,676) |  | (459,967)
Net current assets |  | 147,830 |  | 266,946
Total assets less current liabilities |  | 488,725 |  | 538,078
Creditors: amount falling due after more than one year | 8 | (131,782) |  | (132,586)
Provisions for liabilities | 9 | (78,619) |  | (60,340)
Net assets |  | 278,324 |  | 345,152
Capital and reserves |  |  |
Called up share capital |  | 200 |  | 200
Profit and loss account |  | 278,124 |  | 344,952
Shareholders' funds |  | 278,324 |  | 345,152
For the year ended 31 March 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 04 March 2026 and were signed on its behalf by:
------------------------------- Rebecca Harvey Director
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A&R Services (ESW) Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information A&R Services (ESW) Limited is a private company, limited by shares, registered in England and Wales, registration number 07058753, registration address 27 Brookgate , South Liberty Lane, Bristol, BS3 2UN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 33.33% Straight Line
Improvements to property | 0% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 38 (2024 : 42).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2024 | 67,050 |  | 67,050
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 67,050 |  | 67,050
Amortisation
At 01 April 2024 | 42,278 |  | 42,278
Charge for year | 3,352 |  | 3,352
On disposals | - |  | -
At 31 March 2025 | 45,630 |  | 45,630
Net book values
At 31 March 2025 | 21,420 |  | 21,420
At 31 March 2024 | 24,772 |  | 24,772
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | 51,420 |  | 429,300 |  | 24,783 |  | 22,830 |  | 5,000 |  | 533,333
Additions | 6,655 |  | 157,656 |  | 3,106 |  | 3,973 |  | - |  | 171,390
Disposals | - |  | (18,000) |  | - |  | - |  | - |  | (18,000)
At 31 March 2025 | 58,075 |  | 568,956 |  | 27,889 |  | 26,803 |  | 5,000 |  | 686,723
Depreciation
At 01 April 2024 | 41,870 |  | 209,000 |  | 18,681 |  | 17,422 |  | - |  | 286,973
Charge for year | 3,404 |  | 86,358 |  | 1,730 |  | 2,947 |  | - |  | 94,439
On disposals | - |  | (14,164) |  | - |  | - |  | - |  | (14,164)
At 31 March 2025 | 45,274 |  | 281,194 |  | 20,411 |  | 20,369 |  | - |  | 367,248
Net book values
Closing balance as at 31 March 2025 | 12,801 |  | 287,762 |  | 7,478 |  | 6,434 |  | 5,000 |  | 319,475
Opening balance as at 01 April 2024 | 9,550 |  | 220,300 |  | 6,102 |  | 5,408 |  | 5,000 |  | 246,360
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 55,000 |  | 55,000
| 55,000 |  | 55,000
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 363,275 |  | 330,916
Other Debtors | 19,655 |  | 20,856
Directors' Current Accounts | 4,083 |  | 4,092
| 387,013 |  | 355,864
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 137,935 |  | 113,621
Bank Loans & Overdrafts | 35,000 |  | 35,000
Corporation Tax | 25,106 |  | 137,884
PAYE & Social Security | 36,036 |  | 41,739
Accrued Expenses | 2,500 |  | 2,500
Other Creditors | 34,836 |  | 26,308
Obligations under HP/Financial Leases | 70,453 |  | 52,270
VAT | 70,810 |  | 50,645
| 412,676 |  | 459,967
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 11,666 |  | 46,667
Obligations Under HP/Financial Leases | 120,116 |  | 85,919
| 131,782 |  | 132,586
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 78,619 |  | 60,340
| 78,619 |  | 60,340
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