D-ESCO Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14274135

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,698		11,226

			24,698		11,226
CURRENT ASSETS
Debtors	5	3,730		437
Cash at bank and in hand		44,309		30,768

		48,039		31,205
Creditors: Amounts Falling Due Within One Year	6	(31,867 )		(21,597 )

NET CURRENT ASSETS (LIABILITIES)			16,172		9,608

TOTAL ASSETS LESS CURRENT LIABILITIES			40,870		20,834

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,693 )		(2,133 )

NET ASSETS			36,177		18,701

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			36,077		18,601

SHAREHOLDERS' FUNDS			36,177		18,701

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D-ESCO Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr W A Das

Director

20 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

D-ESCO Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14274135 . The registered office is Poolcroft Main Street, Smisby, Ashby-De-La-Zouch, LE65 2TY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Motor Vehicles	33.3% straight line
Computer Equipment	33.3% straight line

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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D-ESCO Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	698	14,048	1,173	15,919
Additions	360	16,682	4,686	21,728

As at 31 August 2025	1,058	30,730	5,859	37,647

Depreciation
As at 1 September 2024	122	4,240	331	4,693
Provided during the period	257	7,332	667	8,256

As at 31 August 2025	379	11,572	998	12,949

Net Book Value
As at 31 August 2025	679	19,158	4,861	24,698

As at 1 September 2024	576	9,808	842	11,226

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,506	397
Other debtors	224	40

	3,730	437

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	16,834	3,992
Taxation and social security	15,033	17,605

	31,867	21,597

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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