Es-Tech Network Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04536783

Es-Tech Network Solutions Limited

Filleted Unaudited Financial Statements

30 September 2025

Es-Tech Network Solutions Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		16,943	24,697

Current assets

Debtors	7	51,660	61,501
Cash at bank and in hand		401,964	473,084
		---------	---------
		453,624	534,585

Creditors: amounts falling due within one year	8	135,111		181,472
		---------		---------
Net current assets			318,513	353,113
			---------	---------
Total assets less current liabilities			335,456	377,810

Provisions

Taxation including deferred tax	4,236	6,125
	---------	---------
Net assets	331,220	371,685
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	331,120	371,585
	---------	---------
Shareholders funds	331,220	371,685
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Es-Tech Network Solutions Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 18 June 2026 , and are signed on behalf of the board by:

Mr S Martindale
Director

Company registration number: 04536783

Es-Tech Network Solutions Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment	-	25% reducing balance
Office Improvements	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	30,000
	--------
Amortisation
At 1 October 2024 and 30 September 2025	30,000
	--------
Carrying amount
At 30 September 2025	–
	--------
At 30 September 2024	–
	--------

6. Tangible assets

	Equipment	Office Improvements	Total
	£	£	£
Cost
At 1 October 2024	58,242	76,542	134,784
Additions	435	–	435
Disposals	( 5,032)	–	( 5,032)
	--------	--------	---------
At 30 September 2025	53,645	76,542	130,187
	--------	--------	---------
Depreciation
At 1 October 2024	45,003	65,084	110,087
Charge for the year	2,651	2,865	5,516
Disposals	( 2,359)	–	( 2,359)
	--------	--------	---------
At 30 September 2025	45,295	67,949	113,244
	--------	--------	---------
Carrying amount
At 30 September 2025	8,350	8,593	16,943
	--------	--------	---------
At 30 September 2024	13,239	11,458	24,697
	--------	--------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	51,461	58,916
Other debtors	199	2,585
	--------	--------
	51,660	61,501
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	15,810	17,825
Corporation tax	18,996	50,167
Social security and other taxes	17,355	19,572
Other creditors	82,950	93,908
	---------	---------
	135,111	181,472
	---------	---------