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Registered number: 12258970
Esa Services London Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
IAK ACCOUNTANTS AND CONSULTANTS LTD
Cuffley Place
Office 205
Sopers Road
Cuffley
EN6 4SG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12258970
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,383 19,800
36,383 19,800
CURRENT ASSETS
Debtors 5 7,546 -
Cash at bank and in hand 9,837 37
17,383 37
Creditors: Amounts Falling Due Within One Year 6 (11,554 ) (2,599 )
NET CURRENT ASSETS (LIABILITIES) 5,829 (2,562 )
TOTAL ASSETS LESS CURRENT LIABILITIES 42,212 17,238
Creditors: Amounts Falling Due After More Than One Year 7 (37,504 ) (15,285 )
NET ASSETS 4,708 1,953
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 4,608 1,853
SHAREHOLDERS' FUNDS 4,708 1,953
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Natalie Aresti
Director
15th July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Esa Services London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12258970 . The registered office is Cuffley Place, Office Suite 205, Sopers Road, Cuffley, EN6 4SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 10% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 33,000 - - 33,000
Additions 42,350 1,865 1,264 45,479
Disposals (33,000 ) - - (33,000 )
As at 31 October 2025 42,350 1,865 1,264 45,479
Depreciation
As at 1 November 2024 13,200 - - 13,200
Provided during the period 8,470 373 253 9,096
Disposals (13,200 ) - - (13,200 )
As at 31 October 2025 8,470 373 253 9,096
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2025 33,880 1,492 1,011 36,383
As at 1 November 2024 19,800 - - 19,800
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,546 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,561 -
VAT 2,743 -
Accruals and deferred income 1,250 720
Directors' loan accounts - 1,879
11,554 2,599
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,154 15,285
Other loans 31,350 -
37,504 15,285
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4