Company registration number 01758295 (England and Wales)
ESTIL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
ESTIL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ESTIL LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
563,675
522,568
Current assets
Stocks
181,195
378,204
Debtors
5
2,000,614
1,633,205
Cash at bank and in hand
786,639
632,850
2,968,448
2,644,259
Creditors: amounts falling due within one year
6
(1,639,546)
(1,349,037)
Net current assets
1,328,902
1,295,222
Total assets less current liabilities
1,892,577
1,817,790
Provisions for liabilities
(59,952)
(50,605)
Net assets
1,832,625
1,767,185
Capital and reserves
Called up share capital
2,500
2,500
Capital redemption reserve
150
150
Profit and loss reserves
1,829,975
1,764,535
Total equity
1,832,625
1,767,185
ESTIL LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 July 2026 and are signed on its behalf by:
Mr R W Hobson
Director
Company registration number 01758295 (England and Wales)
ESTIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Estil Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte Street, Dudley, West Midlands, United Kingdom, DY1 1TD.

1.1
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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
2% straight line
Plant and machinery
20% straight line
Fixtures and fittings
20% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ESTIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

ESTIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
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 profit and loss account 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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
64
60
ESTIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
4
Tangible fixed assets
Leasehold land and buildings
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
480,838
90,337
150,480
434,487
1,156,142
Additions
15,487
9,041
3,107
91,653
119,288
At 31 October 2025
496,325
99,378
153,587
526,140
1,275,430
Depreciation and impairment
At 1 November 2024
185,361
82,603
126,806
238,804
633,574
Depreciation charged in the year
9,848
3,114
6,487
58,732
78,181
At 31 October 2025
195,209
85,717
133,293
297,536
711,755
Carrying amount
At 31 October 2025
301,116
13,661
20,294
228,604
563,675
At 31 October 2024
295,477
7,734
23,674
195,683
522,568
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,990,573
1,618,972
Prepayments
10,041
14,233
2,000,614
1,633,205
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
55,629
Trade creditors
597,758
393,845
Taxation and social security
291,860
270,899
Other creditors
749,928
628,664
1,639,546
1,349,037
2025-10-31 2024-11-01 false false false 10 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A R Newbould Mr R W Hobson Mr P J Lampitt Mr R R Taylor Mr R W Hobson 01758295 2024-11-01 2025-10-31 01758295 2025-10-31 01758295 2024-10-31 01758295 core:LongLeaseholdAssets 2025-10-31 01758295 core:PlantMachinery 2025-10-31 01758295 core:FurnitureFittings 2025-10-31 01758295 core:MotorVehicles 2025-10-31 01758295 core:LandBuildings 2024-10-31 01758295 core:PlantMachinery 2024-10-31 01758295 core:FurnitureFittings 2024-10-31 01758295 core:MotorVehicles 2024-10-31 01758295 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 01758295 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 01758295 core:CurrentFinancialInstruments 2025-10-31 01758295 core:CurrentFinancialInstruments 2024-10-31 01758295 core:ShareCapital 2025-10-31 01758295 core:ShareCapital 2024-10-31 01758295 core:CapitalRedemptionReserve 2025-10-31 01758295 core:CapitalRedemptionReserve 2024-10-31 01758295 core:RetainedEarningsAccumulatedLosses 2025-10-31 01758295 core:RetainedEarningsAccumulatedLosses 2024-10-31 01758295 bus:CompanySecretaryDirector1 2024-11-01 2025-10-31 01758295 core:LandBuildings core:LongLeaseholdAssets 2024-11-01 2025-10-31 01758295 core:PlantMachinery 2024-11-01 2025-10-31 01758295 core:FurnitureFittings 2024-11-01 2025-10-31 01758295 core:MotorVehicles 2024-11-01 2025-10-31 01758295 2023-11-01 2024-10-31 01758295 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-10-31 01758295 core:PlantMachinery 2024-10-31 01758295 core:FurnitureFittings 2024-10-31 01758295 core:MotorVehicles 2024-10-31 01758295 2024-10-31 01758295 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-10-31 01758295 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 01758295 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01758295 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01758295 bus:FRS102 2024-11-01 2025-10-31 01758295 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 01758295 bus:Director1 2024-11-01 2025-10-31 01758295 bus:Director2 2024-11-01 2025-10-31 01758295 bus:Director3 2024-11-01 2025-10-31 01758295 bus:Director4 2024-11-01 2025-10-31 01758295 bus:CompanySecretary1 2024-11-01 2025-10-31 01758295 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP