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Company Registration No. 15192346 (England and Wales)
ESH Sub Ltd Unaudited accounts for the year ended 31 October 2025
ESH Sub Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ESH Sub Ltd Company Information for the year ended 31 October 2025
Director
Mr Stuart Peter Anderson
Company Number
15192346 (England and Wales)
Registered Office
144 Terminus Road Eastbourne East Sussex BN21 3AN England
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
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ESH Sub Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
173,437 
182,687 
Current assets
Inventories
9,000 
5,000 
Debtors
5
8,752 
19,114 
Cash at bank and in hand
41,882 
30,209 
59,634 
54,323 
Creditors: amounts falling due within one year
6
(46,188)
(19,051)
Net current assets
13,446 
35,272 
Total assets less current liabilities
186,883 
217,959 
Creditors: amounts falling due after more than one year
7
(235,941)
(261,200)
Net liabilities
(49,058)
(43,241)
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
(49,078)
(43,261)
Shareholders' funds
(49,058)
(43,241)
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 July 2026 and were signed on its behalf by
Mr Stuart Peter Anderson Director Company Registration No. 15192346
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ESH Sub Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
ESH Sub Ltd is a private company, limited by shares, registered in England and Wales, registration number 15192346. The registered office is 144 Terminus Road, Eastbourne, East Sussex, BN21 3AN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
185,000 
At 31 October 2025
185,000 
Amortisation
At 1 November 2024
2,313 
Charge for the year
9,250 
At 31 October 2025
11,563 
Net book value
At 31 October 2025
173,437 
At 31 October 2024
182,687 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,060 
18,333 
Accrued income and prepayments
672 
761 
Other debtors
20 
20 
8,752 
19,114 
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ESH Sub Ltd Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
3,204 
5,794 
Trade creditors
26,858 
2,019 
Taxes and social security
1,279 
656 
Other creditors
13,329 
10,324 
Accruals
1,518 
258 
46,188 
19,051 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
109,845 
128,164 
Other creditors
62,000 
72,000 
Loans from directors
64,096 
61,036 
235,941 
261,200 
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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