Esteem Training Limited 31/03/2026 iXBRL

Company registration number: SC623806

Esteem Training Limited

Unaudited filleted financial statements

31 March 2026

Esteem Training Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Esteem Training Limited

Directors and other information


	Directors	I S Grigg
		M K Hofner
		N A D Thom


	Company number	SC623806


	Registered office	The Whisky Bond
		Suite 5 Floor 6
		2 Dawson Road
		Glasgow
		G4 9SS


	Accountants	Barrie Scott & Co.
		16-18 Weir Street
		Falkirk
		FK1 1RA

Esteem Training Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Esteem Training Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Esteem Training Limited for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation -of-accounts-revised-june-2020.

This report is made solely to the board of directors of Esteem Training Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Esteem Training Limited and state those matters that we have agreed to state to the board of directors of Esteem Training Limited as a body, in this report in accordance with the requirements of ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Esteem Training Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Esteem Training Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Esteem Training Limited. You consider that Esteem Training Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Esteem Training Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Barrie Scott & Co.

Accountants & Tax Advisers

16-18 Weir Street

Falkirk

FK1 1RA

22 June 2026

Esteem Training Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	165,785		207,232
Tangible assets	6	7,179		4,182
		_______		_______
			172,964		211,414

Current assets
Debtors	7	78,394		68,427
Cash at bank and in hand		166,867		375,410
		_______		_______
		245,261		443,837
Creditors: amounts falling due
within one year	8	( 254,578)		( 421,068)
		_______		_______
Net current (liabilities)/assets			( 9,317)		22,769
			_______		_______
Total assets less current liabilities			163,647		234,183

Creditors: amounts falling due
after more than one year	9		-		( 5,000)

Provisions for liabilities			( 1,795)		( 1,046)

			_______		_______
Net assets			161,852		228,137
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			161,842		228,127
			_______		_______
Shareholders funds			161,852		228,137
			_______		_______

For the year ending 31 March 2026 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.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 June 2026 , and are signed on behalf of the board by:

I S Grigg

Director

Company registration number: SC623806

Esteem Training Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is The Whisky Bond, Suite 5 Floor 6, 2 Dawson Road, Glasgow, G4 9SS.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents the total value of income from consulting and traning sales made during the year.Revenue is recognised as in when services are substantively delivered to clients.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

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	-	10 %	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 are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:


Fittings fixtures and equipment	-	25 %	reducing balance
Computer equipment	-	25 %	straight line

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

Impairment

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.

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 in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or cash refund.

4. Staff costs

The average number of persons employed by the company during the year amounted to 19 (2025: 20 ).

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	839,072	802,652
Other pension costs	41,136	38,267
	_______	_______
	880,208	840,919
	_______	_______

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	414,467	414,467
	_______	_______
Amortisation
At 1 April 2025	207,235	207,235
Charge for the year	41,447	41,447
	_______	_______
At 31 March 2026	248,682	248,682
	_______	_______
Carrying amount
At 31 March 2026	165,785	165,785
	_______	_______
At 31 March 2025	207,232	207,232
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Computer equipment	Total
	£	£	£
Cost
At 1 April 2025	5,286	21,349	26,635
Additions	3,726	3,146	6,872
	_______	_______	_______
At 31 March 2026	9,012	24,495	33,507
	_______	_______	_______
Depreciation
At 1 April 2025	3,638	18,814	22,452
Charge for the year	1,344	2,532	3,876
	_______	_______	_______
At 31 March 2026	4,982	21,346	26,328
	_______	_______	_______
Carrying amount
At 31 March 2026	4,030	3,149	7,179
	_______	_______	_______
At 31 March 2025	1,648	2,535	4,183
	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	77,523	68,206
Other debtors	871	221
	_______	_______
	78,394	68,427
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loan	5,000	20,000
Trade creditors	23,648	19,925
Corporation tax	65,963	44,805
Social security and other taxes	29,958	66,390
Other creditors and sales in advance	130,009	269,948
	_______	_______
	254,578	421,068
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loan	-	5,000
	_______	_______

10. Controlling party

The immediate parent undertaking is Esteem Training Holdings Limited , a company incorporated in Scotland. The ultimate parent undertaking is Esteem EOT Limited, a company incorporated in Scotland.