REGISTERED NUMBER: 02521071 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

E & S MOTORS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

F Ravat

A Ravat

REGISTERED OFFICE:

Queen Street

Walsall

West Midlands

WS2 9NU

REGISTERED NUMBER:

02521071 (England and Wales)

ACCOUNTANTS:

Crombies Accountants Limited

Chartered Accountants

34 Waterloo Road

Wolverhampton

West Midlands

WV1 4DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,044,506

955,176

1,044,506

955,176

CURRENT ASSETS

Stocks

127,000

132,867

Debtors

6

1,093,861

1,126,913

Prepayments and accrued income

-

8,029

Cash at bank and in hand

102,921

137,261

1,323,782

1,405,070

CREDITORS

Amounts falling due within one year

7

782,977

792,445

NET CURRENT ASSETS

540,805

612,625

TOTAL ASSETS LESS CURRENT LIABILITIES

1,585,311

1,567,801

CREDITORS

Amounts falling due after more than one year

8

(282,930

)

(159,831

)

PROVISIONS FOR LIABILITIES

(109,665

)

(108,244

)

NET ASSETS

1,192,716

1,299,726

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,192,715

1,299,725

SHAREHOLDERS' FUNDS

1,192,716

1,299,726

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 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 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, has been amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2025 - 56 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

138,000

AMORTISATION

At 1 April 2025

and 31 March 2026

138,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

75,843

2,846,984

2,922,827

Additions

-

373,785

373,785

Disposals

-

(62,443

)

(62,443

)

At 31 March 2026

75,843

3,158,326

3,234,169

DEPRECIATION

At 1 April 2025

4,063

1,963,588

1,967,651

Charge for year

7,584

270,099

277,683

Eliminated on disposal

-

(55,671

)

(55,671

)

At 31 March 2026

11,647

2,178,016

2,189,663

NET BOOK VALUE

At 31 March 2026

64,196

980,310

1,044,506

At 31 March 2025

71,780

883,396

955,176

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

316,393

At 31 March 2026

316,393

DEPRECIATION

Charge for year

36,930

At 31 March 2026

36,930

NET BOOK VALUE

At 31 March 2026

279,463

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

322,266

396,913

Amounts owed by group undertakings

730,000

730,000

Other debtors

41,595

-

1,093,861

1,126,913

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,637

10,648

Hire purchase contracts

173,452

175,081

Trade creditors

94,718

48,634

Taxation and social security

187,298

229,765

Other creditors

324,872

328,317

782,977

792,445

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,415

Hire purchase contracts

282,930

157,416

282,930

159,831

9.	SECURED DEBTS

The hire purchase liabilities are secured by way of fixed and floating charge over all of the properties and the assets in the company in favour of National Westminster Bank plc.