REGISTERED NUMBER: 11454262 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2025 TO 31 MARCH 2026

FOR

E & S MOTORS HOLDINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A Ravat

F Ravat

REGISTERED OFFICE:

Queen Street

Walsall

West Midlands

WS2 9NU

REGISTERED NUMBER:

11454262 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Tangible assets

4

1,526,972

1,526,972

Investments

5

1

1

1,526,973

1,526,973

CURRENT ASSETS

Cash at bank

177,284

163,994

CREDITORS

Amounts falling due within one year

6

1,495,655

1,496,251

NET CURRENT LIABILITIES

(1,318,371

)

(1,332,257

)

TOTAL ASSETS LESS CURRENT LIABILITIES

208,602

194,716

CREDITORS

Amounts falling due after more than one year

7

130,146

151,155

NET ASSETS

78,456

43,561

CAPITAL AND RESERVES

Called up share capital

10

2

Retained earnings

78,446

43,559

SHAREHOLDERS' FUNDS

78,456

43,561

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2026 and were signed on its behalf by:

F Ravat - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 August 2025

and 31 March 2026

1,526,972

NET BOOK VALUE

At 31 March 2026

1,526,972

At 31 July 2025

1,526,972

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2025

and 31 March 2026

1

NET BOOK VALUE

At 31 March 2026

1

At 31 July 2025

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

35,911

35,912

Amounts owed to group undertakings

730,000

730,000

Taxation and social security

10,253

10,840

Other creditors

719,491

719,499

1,495,655

1,496,251

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

130,146

151,155

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank Loan

166,057

187,066