ESBELLS LIMITED


Director	BRADLEY, Anthony Mark John


Registered Address	17 Fields Way
	Mirfield
	WF14 0FB


Registered Number	13098863 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,156		1,072
			2,156		1,072
Current assets
Debtors	4	60,830		1,236
Cash at bank and on hand		546		3,204
		61,376		4,440
Creditors amounts falling due within one year	5	(61,158)		(3,495)
Net current assets (liabilities)			218		945
Total assets less current liabilities			2,374		2,017
Provisions for liabilities	6		(410)		(204)
Net assets			1,964		1,813
Capital and reserves
Called up share capital			10		10
Profit and loss account			1,954		1,803
Shareholders' funds			1,964		1,813

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 June 2026, and are signed on its behalf by:

BRADLEY, Anthony Mark John
Director
Registered Company No. 13098863

ESBELLS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current 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 balance sheet date.

Current 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 balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	325	-	1,400	1,725
Additions	-	1,083	836	1,919
At 31 December 25	325	1,083	2,236	3,644
Depreciation and impairment
At 01 January 25	191	-	462	653
Charge for year	34	271	530	835
At 31 December 25	225	271	992	1,488
Net book value
At 31 December 25	100	812	1,244	2,156
At 31 December 24	134	-	938	1,072

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	48,760	1,236
Prepayments and accrued income	12,070	-
Total	60,830	1,236

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	122	11
Taxation and social security	60,617	1,967
Other creditors	-	147
Accrued liabilities and deferred income	419	1,370
Total	61,158	3,495

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	410	204
Total	410	204