Company registration number SC784757
ESG NATURAL FIBRES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
ESG NATURAL FIBRES LIMITED
COMPANY INFORMATION
Directors
Andrew Faichney
Ross Forster
Michael Munro
Andrew Stevenson
Secretary
Thorntons Law LLP
Company number
SC784757
Registered office
Thorntons Law LLP
Citypoint, 3rd Floor
65 Haymarket Terrace
Edinburgh
United Kingdom
EH12 5HD
Accountants
EQ Accountants Limited
14 City Quay
Dundee
DD1 3JA
ESG NATURAL FIBRES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,157,779
883,160
Investments
4
25
25
1,157,804
883,185
Current assets
Stocks
44,070
26,199
Debtors
5
1,858,101
717,409
Cash at bank and in hand
3,817,877
551,558
5,720,048
1,295,166
Creditors: amounts falling due within one year
6
(915,448)
(345,431)
Net current assets
4,804,600
949,735
Total assets less current liabilities
5,962,404
1,832,920
Creditors: amounts falling due after more than one year
7
(253,274)
(327,200)
Net assets
5,709,130
1,505,720
Capital and reserves
Called up share capital
8
38,816
4,026
Share premium account
5,812,459
1,498,499
Profit and loss reserves
(142,145)
3,195
Total equity
5,709,130
1,505,720
ESG NATURAL FIBRES LIMITED
STATEMENT OF FINANCIAL POSITION (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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 July 2026 and are signed on its behalf by:
Andrew Faichney
Michael Munro
Director
Director
Company registration number SC784757 (Scotland)
ESG NATURAL FIBRES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

ESG Natural Fibres Limited is a private company limited by shares incorporated in Scotland. The registered office is Thorntons Law LLP, Citypoint, 3rd Floor, 65 Haymarket Terrace, Edinburgh, United Kingdom, EH12 5HD.

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
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
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.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

ESG NATURAL FIBRES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.4
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:

Plant and equipment
12.5% Reducing balance
IT Equipment
12.5% 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.

1.5
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.

1.6
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 statement of financial position 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.

2
Employees

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

2025
2024
Number
Number
Total
6
5
ESG NATURAL FIBRES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
IT Equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024
981,580
1,069
44,995
1,027,644
Additions
444,351
650
-
0
445,001
At 31 October 2025
1,425,931
1,719
44,995
1,472,645
Depreciation and impairment
At 1 November 2024
132,086
288
12,110
144,484
Depreciation charged in the year
161,731
430
8,221
170,382
At 31 October 2025
293,817
718
20,331
314,866
Carrying amount
At 31 October 2025
1,132,114
1,001
24,664
1,157,779
At 31 October 2024
849,494
781
32,885
883,160
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
25
25
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
201,650
-
0
Other debtors
1,656,451
717,409
1,858,101
717,409
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
126,606
203,164
Taxation and social security
58,799
5,569
Other creditors
730,043
136,698
915,448
345,431
ESG NATURAL FIBRES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
253,274
327,200
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of 0.1p each
1,251,000
1,251,000
1,251
1,251
Ordinary B of 0.1p each
2,775,000
2,775,000
2,775
2,775
Ordinary D of 1p each
3,479,000
0
34,790
-
0
7,505,000
4,026,000
38,816
4,026

During the period, 3,479,000 Ordinary D shares of 1p each were issued and fully paid for total consideration of £4,348,750.

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