E S & S Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC471552 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

E S & S Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T Sivewright

REGISTERED OFFICE:

The Willows

Daviot

Inverurie

AB51 0JH

REGISTERED NUMBER:

SC471552 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

5

351

CURRENT ASSETS

Debtors

5

4,704

38,721

Cash at bank

122,283

107,865

126,987

146,586

CREDITORS

Amounts falling due within one year

6

41,459

44,690

NET CURRENT ASSETS

85,528

101,896

TOTAL ASSETS LESS CURRENT
LIABILITIES

85,533

102,247

PROVISIONS FOR LIABILITIES

-

85

NET ASSETS

85,533

102,162

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

85,523

102,152

85,533

102,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2026 and were signed by:

Mr T Sivewright - Director

1.	STATUTORY INFORMATION

E S & S Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

723

499

1,222

DEPRECIATION

At 1 April 2025

542

329

871

Charge for year

181

165

346

At 31 March 2026

723

494

1,217

NET BOOK VALUE

At 31 March 2026

-

5

At 31 March 2025

181

170

351

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

4,095

18,847

Amounts recoverable on contract

-

19,005

Other debtors

609

869

4,704

38,721

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

-

598

Taxation and social security

38,684

42,496

Other creditors

2,775

1,596

41,459

44,690

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr T Sivewright.