Company registration number 07834456 (England and Wales)
Escon UK Limited
Unaudited Financial Statements
For the year ended 30 November 2025
Escon UK Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7
Escon UK Limited
Statement of financial position
As at 30 November 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
74,187
91,881
Investments
4
1
1
74,188
91,882
Current assets
Debtors
5
17,522
-
0
Cash at bank and in hand
149,988
86,853
167,510
86,853
Creditors: amounts falling due within one year
6
(44,881)
(39,119)
Net current assets
122,629
47,734
Total assets less current liabilities
196,817
139,616
Creditors: amounts falling due after more than one year
7
(56,135)
(67,993)
Provisions for liabilities
(14,100)
(17,500)
Net assets
126,582
54,123
Capital and reserves
Called up share capital
130
130
Profit and loss reserves
126,452
53,993
Total equity
126,582
54,123
Escon UK Limited
Statement of financial position (continued)
As at 30 November 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 March 2026 and are signed on its behalf by:
Dr H G A Shawkat
Mrs N E M Harraz
Director
Director
Company registration number 07834456 (England and Wales)
Escon UK Limited
Notes to the financial statements
For the year ended 30 November 2025
- 3 -
1
Accounting policies
Company information

Escon UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Upton Forge, Upton Magna, Shrewsbury, Shropshire, SY4 4UD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
33% per annum on cost
Motor vehicles
20% per annum on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Escon UK Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 4 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Escon UK Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Escon UK Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
3
3
Tangible fixed assets
Computer equipment
Motor vehicles
Total
£
£
£
Cost
At 1 December 2024
9,271
104,755
114,026
Additions
1,199
-
0
1,199
At 30 November 2025
10,470
104,755
115,225
Depreciation and impairment
At 1 December 2024
6,460
15,685
22,145
Depreciation charged in the year
1,079
17,814
18,893
At 30 November 2025
7,539
33,499
41,038
Carrying amount
At 30 November 2025
2,931
71,256
74,187
At 30 November 2024
2,811
89,070
91,881
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
1
1
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
17,522
-
0
Escon UK Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
1,148
(6,847)
Other creditors
43,733
45,966
44,881
39,119
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
56,135
67,993

Included within other creditors are hire purchase contracts of £67,993 (202 4 - £79,850) which are secured against the assets financed.

2025-11-30 2024-12-01 false false false 23 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Dr H G A Shawkat Mrs N E M Harraz 07834456 2024-12-01 2025-11-30 07834456 2025-11-30 07834456 2024-11-30 07834456 core:ComputerEquipment 2025-11-30 07834456 core:MotorVehicles 2025-11-30 07834456 core:ComputerEquipment 2024-11-30 07834456 core:MotorVehicles 2024-11-30 07834456 core:CurrentFinancialInstruments 2025-11-30 07834456 core:CurrentFinancialInstruments 2024-11-30 07834456 core:Non-currentFinancialInstruments 2025-11-30 07834456 core:Non-currentFinancialInstruments 2024-11-30 07834456 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 07834456 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 07834456 core:ShareCapital 2025-11-30 07834456 core:ShareCapital 2024-11-30 07834456 core:RetainedEarningsAccumulatedLosses 2025-11-30 07834456 core:RetainedEarningsAccumulatedLosses 2024-11-30 07834456 bus:Director1 2024-12-01 2025-11-30 07834456 bus:Director2 2024-12-01 2025-11-30 07834456 core:ComputerEquipment 2024-12-01 2025-11-30 07834456 core:MotorVehicles 2024-12-01 2025-11-30 07834456 2023-12-01 2024-11-30 07834456 core:ComputerEquipment 2024-11-30 07834456 core:MotorVehicles 2024-11-30 07834456 2024-11-30 07834456 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07834456 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07834456 bus:FRS102 2024-12-01 2025-11-30 07834456 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 07834456 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP