2025-04-06 2026-04-05 2026-04-05 false SC512478 ESCONE SOLUTIONS LTD 2026-05-14 false iso4217:GBP xbrli:pure SC512478 2025-04-05 SC512478 2026-04-05 SC512478 2025-04-06 2026-04-05 SC512478 2024-04-05 SC512478 2025-04-05 SC512478 2024-04-06 2025-04-05 SC512478 bus:SmallEntities 2025-04-06 2026-04-05 SC512478 bus:AuditExempt-NoAccountantsReport 2025-04-06 2026-04-05 SC512478 bus:AbridgedAccounts 2025-04-06 2026-04-05 SC512478 bus:PrivateLimitedCompanyLtd 2025-04-06 2026-04-05 SC512478 core:WithinOneYear 2026-04-05 SC512478 core:AfterOneYear 2026-04-05 SC512478 core:WithinOneYear 2025-04-05 SC512478 core:AfterOneYear 2025-04-05 SC512478 core:ShareCapital 2026-04-05 SC512478 core:SharePremium 2026-04-05 SC512478 core:RevaluationReserve 2026-04-05 SC512478 core:OtherReservesSubtotal 2026-04-05 SC512478 core:RetainedEarningsAccumulatedLosses 2026-04-05 SC512478 core:ShareCapital 2025-04-05 SC512478 core:SharePremium 2025-04-05 SC512478 core:RevaluationReserve 2025-04-05 SC512478 core:OtherReservesSubtotal 2025-04-05 SC512478 core:RetainedEarningsAccumulatedLosses 2025-04-05 SC512478 core:LandBuildings 2026-04-05 SC512478 core:PlantMachinery 2026-04-05 SC512478 core:Vehicles 2026-04-05 SC512478 core:FurnitureFittings 2026-04-05 SC512478 core:OfficeEquipment 2026-04-05 SC512478 core:NetGoodwill 2026-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2026-04-05 SC512478 core:ListedExchangeTraded 2026-04-05 SC512478 core:UnlistedNon-exchangeTraded 2026-04-05 SC512478 core:LandBuildings 2025-04-05 SC512478 core:PlantMachinery 2025-04-05 SC512478 core:Vehicles 2025-04-05 SC512478 core:FurnitureFittings 2025-04-05 SC512478 core:OfficeEquipment 2025-04-05 SC512478 core:NetGoodwill 2025-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2025-04-05 SC512478 core:ListedExchangeTraded 2025-04-05 SC512478 core:UnlistedNon-exchangeTraded 2025-04-05 SC512478 core:LandBuildings 2025-04-06 2026-04-05 SC512478 core:PlantMachinery 2025-04-06 2026-04-05 SC512478 core:Vehicles 2025-04-06 2026-04-05 SC512478 core:FurnitureFittings 2025-04-06 2026-04-05 SC512478 core:OfficeEquipment 2025-04-06 2026-04-05 SC512478 core:NetGoodwill 2025-04-06 2026-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2025-04-06 2026-04-05 SC512478 core:ListedExchangeTraded 2025-04-06 2026-04-05 SC512478 core:UnlistedNon-exchangeTraded 2025-04-06 2026-04-05 SC512478 core:MoreThanFiveYears 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments 2026-04-05 SC512478 core:Non-currentFinancialInstruments 2025-04-05 SC512478 dpl:CostSales 2025-04-06 2026-04-05 SC512478 dpl:DistributionCosts 2025-04-06 2026-04-05 SC512478 core:LandBuildings 2025-04-06 2026-04-05 SC512478 core:PlantMachinery 2025-04-06 2026-04-05 SC512478 core:Vehicles 2025-04-06 2026-04-05 SC512478 core:FurnitureFittings 2025-04-06 2026-04-05 SC512478 core:OfficeEquipment 2025-04-06 2026-04-05 SC512478 dpl:AdministrativeExpenses 2025-04-06 2026-04-05 SC512478 core:NetGoodwill 2025-04-06 2026-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2025-04-06 2026-04-05 SC512478 dpl:GroupUndertakings 2025-04-06 2026-04-05 SC512478 dpl:ParticipatingInterests 2025-04-06 2026-04-05 SC512478 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-06 2026-04-05 SC512478 core:ListedExchangeTraded 2025-04-06 2026-04-05 SC512478 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-06 2026-04-05 SC512478 core:UnlistedNon-exchangeTraded 2025-04-06 2026-04-05 SC512478 dpl:CostSales 2024-04-06 2025-04-05 SC512478 dpl:DistributionCosts 2024-04-06 2025-04-05 SC512478 core:LandBuildings 2024-04-06 2025-04-05 SC512478 core:PlantMachinery 2024-04-06 2025-04-05 SC512478 core:Vehicles 2024-04-06 2025-04-05 SC512478 core:FurnitureFittings 2024-04-06 2025-04-05 SC512478 core:OfficeEquipment 2024-04-06 2025-04-05 SC512478 dpl:AdministrativeExpenses 2024-04-06 2025-04-05 SC512478 core:NetGoodwill 2024-04-06 2025-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2024-04-06 2025-04-05 SC512478 dpl:GroupUndertakings 2024-04-06 2025-04-05 SC512478 dpl:ParticipatingInterests 2024-04-06 2025-04-05 SC512478 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-06 2025-04-05 SC512478 core:ListedExchangeTraded 2024-04-06 2025-04-05 SC512478 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-06 2025-04-05 SC512478 core:UnlistedNon-exchangeTraded 2024-04-06 2025-04-05 SC512478 core:NetGoodwill 2026-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2026-04-05 SC512478 core:LandBuildings 2026-04-05 SC512478 core:PlantMachinery 2026-04-05 SC512478 core:Vehicles 2026-04-05 SC512478 core:FurnitureFittings 2026-04-05 SC512478 core:OfficeEquipment 2026-04-05 SC512478 core:AfterOneYear 2026-04-05 SC512478 core:WithinOneYear 2026-04-05 SC512478 core:ListedExchangeTraded 2026-04-05 SC512478 core:UnlistedNon-exchangeTraded 2026-04-05 SC512478 core:ShareCapital 2026-04-05 SC512478 core:SharePremium 2026-04-05 SC512478 core:RevaluationReserve 2026-04-05 SC512478 core:OtherReservesSubtotal 2026-04-05 SC512478 core:RetainedEarningsAccumulatedLosses 2026-04-05 SC512478 core:NetGoodwill 2025-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2025-04-05 SC512478 core:LandBuildings 2025-04-05 SC512478 core:PlantMachinery 2025-04-05 SC512478 core:Vehicles 2025-04-05 SC512478 core:FurnitureFittings 2025-04-05 SC512478 core:OfficeEquipment 2025-04-05 SC512478 core:AfterOneYear 2025-04-05 SC512478 core:WithinOneYear 2025-04-05 SC512478 core:ListedExchangeTraded 2025-04-05 SC512478 core:UnlistedNon-exchangeTraded 2025-04-05 SC512478 core:ShareCapital 2025-04-05 SC512478 core:SharePremium 2025-04-05 SC512478 core:RevaluationReserve 2025-04-05 SC512478 core:OtherReservesSubtotal 2025-04-05 SC512478 core:RetainedEarningsAccumulatedLosses 2025-04-05 SC512478 core:NetGoodwill 2024-04-05 SC512478 core:IntangibleAssetsOtherThanGoodwill 2024-04-05 SC512478 core:LandBuildings 2024-04-05 SC512478 core:PlantMachinery 2024-04-05 SC512478 core:Vehicles 2024-04-05 SC512478 core:FurnitureFittings 2024-04-05 SC512478 core:OfficeEquipment 2024-04-05 SC512478 core:AfterOneYear 2024-04-05 SC512478 core:WithinOneYear 2024-04-05 SC512478 core:ListedExchangeTraded 2024-04-05 SC512478 core:UnlistedNon-exchangeTraded 2024-04-05 SC512478 core:ShareCapital 2024-04-05 SC512478 core:SharePremium 2024-04-05 SC512478 core:RevaluationReserve 2024-04-05 SC512478 core:OtherReservesSubtotal 2024-04-05 SC512478 core:RetainedEarningsAccumulatedLosses 2024-04-05 SC512478 core:AfterOneYear 2025-04-06 2026-04-05 SC512478 core:WithinOneYear 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:CostValuation 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-06 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:CostValuation 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-04-05 SC512478 core:Non-currentFinancialInstruments core:CostValuation 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-05 SC512478 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-05 SC512478 bus:Director1 2025-04-06 2026-04-05 SC512478 bus:Director2 2025-04-06 2026-04-05

ESCONE SOLUTIONS LTD

Registered Number
SC512478
(Scotland)

Unaudited Financial Statements for the Year ended
5 April 2026

ESCONE SOLUTIONS LTD
Company Information
for the year from 6 April 2025 to 5 April 2026

Directors | Michael David Charles
| Kevin Harrington Wyness

Registered Address | 34 South College Street
| Aberdeen
| AB11 6LE

Registered Number | SC512478 (Scotland)

ESCONE SOLUTIONS LTD
Balance Sheet as at
5 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,849 |  |  |  | 2,559
|  |  |  | 4,849 |  |  |  | 2,559
Current assets |  |  |  |  |  |  |  |
Debtors |  | 113,973 |  |  |  | 96,145 |  |
Cash at bank and on hand |  | 436,349 |  |  |  | 251,789 |  |
|  | 550,322 |  |  |  | 347,934 |  |
Creditors amounts falling due within one year | 4 | (186,592) |  |  |  | (126,190) |  |
Net current assets (liabilities) |  |  |  | 363,730 |  |  |  | 221,744
Total assets less current liabilities |  |  |  | 368,579 |  |  |  | 224,303
Net assets |  |  |  | 368,579 |  |  |  | 224,303
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,400 |  |  |  | 1,400
Profit and loss account |  |  |  | 367,179 |  |  |  | 222,903
Shareholders' funds |  |  |  | 368,579 |  |  |  | 224,303

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2026, and are signed on its behalf by:
Kevin Harrington Wyness Director
Michael David Charles Director Registered Company No. SC512478

ESCONE SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 5 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 15 |  | 15

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 06 April 25 | 16,729
| Additions | 4,943
| At 05 April 26 | 21,672
| Depreciation and impairment
| At 06 April 25 | 14,170
| Charge for year | 2,653
| At 05 April 26 | 16,823
| Net book value
| At 05 April 26 | 4,849
| At 05 April 25 | 2,559

4. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 45,148 |  | 33,120
| Taxation and social security | 141,245 |  | 58,620
| Other creditors | 199 |  | 188
| Accrued liabilities and deferred income | - |  | 34,262
| Total | 186,592 |  | 126,190

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.