Company registration number 11321609 (England and Wales)
ES Law Holdings Limited
UNAUDITED FINANCIAL STATEMENTS
Financial Statements
for the year ended 30 September 2025
PAGES FOR FILING WITH REGISTRAR
ES Law Holdings Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
ES Law Holdings Limited
Statement of financial position
as at 30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
1,341,431
1,341,431
Current assets
Debtors
2,181,924
1,520,334
Cash at bank and in hand
100
100
2,182,024
1,520,434
Creditors: amounts falling due within one year
(302)
-
0
Net current assets
2,181,722
1,520,434
Net assets
3,523,153
2,861,865
Capital and reserves
Called up share capital
700,000
700,000
Profit and loss reserves
2,823,153
2,161,865
Total equity
3,523,153
2,861,865

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 June 2026 and are signed on its behalf by:
Ms D Hepplestall
Mr M Evans
Director
Director
Company registration number 11321609 (England and Wales)
ES Law Holdings Limited
Notes to the financial statements
for the year ended 30 September 2025
- 2 -
1
Accounting policies
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

ES Law Holdings Limited
Notes to the financial statements (continued)
for the year ended 30 September 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Investment in subsidiary
1,341,431
1,341,431
4
Company information

ES Law Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Continental House, 292/302 Church Street, Blackpool, Lancashire, FY1 3QA.

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