Environmental and Social Advisory Services Limited

Registered number

07581160

Unaudited Filleted Accounts

31 March 2026

Environmental and Social Advisory Services Limited
Registered number:		07581160
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		3,293			4,084

Current assets
Debtors	4	140,190			131,637
Investments held as current assets	5	500			500
Cash at bank and in hand		52,507			35,219
		193,197			167,356

Creditors: amounts falling due within one year	6	(31,013)			(36,095)

Net current assets			162,184			131,261

Net assets			165,477			135,345

Capital and reserves
Called up share capital			100			100
Profit and loss account			165,377			135,245

Shareholders' funds			165,477			135,345

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Stuart Hume
Director
Approved by the board on 28 July 2026

Environmental and Social Advisory Services Limited
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	Basis of preparation
	These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

	Turnover
	Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	33.33% straight line method
	Fixtures, fittings, tools and equipment	33.33% straight line method

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1

3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				15,572
	Additions				1,082
	At 31 March 2026				16,654

	Depreciation
	At 1 April 2025				11,488
	Charge for the year				1,873
	At 31 March 2026				13,361

	Net book value
	At 31 March 2026				3,293
	At 31 March 2025				4,084


4	Debtors		2026		2025
£				£

	Trade debtors		132,434		130,395
	Other debtors		7,756		1,242
			140,190		131,637


5	Investments held as current assets		2026		2025
£				£
	Fair value
	Unlisted investments		500		500



6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		585		6,426
	Corporation tax		7,487		26,455
	Other taxes and social security costs		20,174		2,168
	Other creditors		2,767		1,046
			31,013		36,095


7	Other information

	Environmental and Social Advisory Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	35 Waldegrave Gardens
	Twickenham
	TW1 4PH