ESCONE SOLUTIONS LTD


Directors	Michael David Charles
	Kevin Harrington Wyness


Registered Address	34 South College Street
	Aberdeen
	AB11 6LE


Registered Number	SC512478 (Scotland)

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.

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.

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.