Company registration number: 05858734
Annual report and unaudited financial statements
for the period ended 31 December 2025
for
ES RIGHTS LIMITED
Pages for filing with the Registrar
Company registration number: 05858734
ES RIGHTS LIMITED
Balance sheet
as at 31 December 2025
31 Dec 25 30 Jun 24
Note £ £ £ £
Fixed assets
Intangible assets 4 1,906,000 1,800,000
Tangible assets 5 8,022 23,315
1,914,022 1,823,315
Current assets
Debtors 86,169 48,222
Investments 45,880 19,696
Cash at bank and in hand 2,025 6,317
134,074 74,235
Creditors: amounts falling due within one year
(210,266) (138,516)
Net current liabilities (76,192) (64,281)
Total assets less current liabilities 1,837,830 1,759,034
Creditors: Amounts falling due after more than one year
- (9,993)
NET ASSETS 1,837,830 1,749,041
Capital and reserves
Called up share capital 4 4
Revaluation reserve 1,906,000 1,800,000
Profit and loss account (68,174) (50,963)
TOTAL EQUITY 1,837,830 1,749,041
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05858734
ES RIGHTS LIMITED
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 2 June 2026 and signed on its behalf by:
Mr L Clewlow, Director Mr R Reynolds, Director
2 June 2026 2 June 2026
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ES RIGHTS LIMITED
Notes to the financial statements
for the period ended 31 December 2025
1 Company information
ES RIGHTS LIMITED is a private company registered in ********. Its registered number is 05858734. The company is limited by shares. Its registered office is The Lodge Alne Road, Tollerton, York, YO61 1QA.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - Revalued annually based upon the present value of the company’s royalty income stream.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
3
ES RIGHTS LIMITED
Notes to the financial statements - continued
for the period ended 31 December 2025
2 Accounting policies - continued
Financial instruments
Financial instruments The company has chosen to adopt the Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.








Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the period the average number of employees was 4 (2024 - 4).
4 Intangible assets
Goodwill
£
Cost
At 1 July 2024 1,800,000
Additions 106,000
At 31 December 2025 1,906,000
Amortisation
At 31 December 2025 -
4
ES RIGHTS LIMITED
Notes to the financial statements - continued
for the period ended 31 December 2025
4 Intangible assets - continued
Net book value
At 31 December 2025 1,906,000
At 30 June 2024 1,800,000
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 July 2024 181,587
Additions 6,436
Disposals (1,249)
At 31 December 2025 186,774
Depreciation
At 1 July 2024 158,272
Charge for period 20,480
At 31 December 2025 178,752
Net book value
At 31 December 2025 8,022
At 30 June 2024 23,315
6 Related party transactions
5
ES RIGHTS LIMITED
Notes to the financial statements - continued
for the period ended 31 December 2025
6 Related party transactions - continued
- Ambush Reality Limited

A company owned by the same shareholders

During the year ES Rights Limited recharged Ambush Reality Limited £33,234 (2024 : £29,974) in respect of Equipment hire, use of intellectual property and Artiste services.

During the year ES Rights Limited paid Ambush Reality Limited £0 (2024 : £0) in respect of tour support.

The amount owed by ES Rights Limited to Ambush Reality Limited at the balance sheet date was £118,487, (2024 £82,097).

- Ambush Reality Records Limited

A company owned by the same shareholders

During the period ES Rights Limited loaned Ambush Reality Records Limited £14,930 (2024 : £10,370).

The amount owed by Ambush Reality Records Limited to ES Rights Limited at the balance sheet date was £15,866 (2024 £10,370).

- BMM Family Limited

A company co-owned and operated by Mr Batten, a director of the company.

During the year the company paid BMM Family Limited fees and royalties in the amount of £27,094 (2024 : £32,577).

At the year end BMM Family Limited owed the company £8,385 (2024 : £269)

- Nory Sapphire Limited

A company co-owned and operated by Mr Clewlow, a director of the company.

During the year the company paid Nory Sapphire Limited fees and royalties in the amount of £25,490 (2024 : £32,579).

At the year end Nory Sapphire Limited owed the company £11,249 (2024 : £6,694)

- RR Powerhouse Limited

A company co-owned and operated by Mr Reynolds, a director of the company.

During the year the company paid RR Powerhouse Limited fees and royalties in the amount of £46,571 (2024 : £57,081).

At the year end RR Powerhouse Limited was owed £35,140 (2024 : £823) by the company.

- Loveshack Rhythms Limited

A company co-owned and operated by Mr Rolfe, a director of the company.

During the year the company paid Loveshack Rhythms Limited fees and royalties in the amount of £25,490 (2024 : £48,898).

At the year end the company owed Loveshack Rhythms Limited £8,234 (2024 : £778).
6
ES RIGHTS LIMITED
Notes to the financial statements - continued
for the period ended 31 December 2025
6 Related party transactions - continued
- Ambush Reality Limited

A company owned by the same shareholders

During the year ES Rights Limited recharged Ambush Reality Limited £33,234 (2024 : £29,974) in respect of Equipment hire, use of intellectual property and Artiste services.

During the year ES Rights Limited paid Ambush Reality Limited £0 (2024 : £0) in respect of tour support.

The amount owed by ES Rights Limited to Ambush Reality Limited at the balance sheet date was £118,487, (2024 £82,097).

- Ambush Reality Records Limited

A company owned by the same shareholders

During the period ES Rights Limited loaned Ambush Reality Records Limited £14,930 (2024 : £10,370).

The amount owed by Ambush Reality Records Limited to ES Rights Limited at the balance sheet date was £15,866 (2024 £10,370).

- BMM Family Limited

A company co-owned and operated by Mr Batten, a director of the company.

During the year the company paid BMM Family Limited fees and royalties in the amount of £27,094 (2024 : £32,577).

At the year end BMM Family Limited owed the company £8,385 (2024 : £269)

- Nory Sapphire Limited

A company co-owned and operated by Mr Clewlow, a director of the company.

During the year the company paid Nory Sapphire Limited fees and royalties in the amount of £25,490 (2024 : £32,579).

At the year end Nory Sapphire Limited owed the company £11,249 (2024 : £6,694)

- RR Powerhouse Limited

A company co-owned and operated by Mr Reynolds, a director of the company.

During the year the company paid RR Powerhouse Limited fees and royalties in the amount of £46,571 (2024 : £57,081).

At the year end RR Powerhouse Limited was owed £35,140 (2024 : £823) by the company.

- Loveshack Rhythms Limited

A company co-owned and operated by Mr Rolfe, a director of the company.

During the year the company paid Loveshack Rhythms Limited fees and royalties in the amount of £25,490 (2024 : £48,898).

At the year end the company owed Loveshack Rhythms Limited £8,234 (2024 : £778).
7 Other Investments
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures. In the year the Historical cost equivalent was £19,696 (2024 : £19,696). The investments were revalued in the year by £26,184 (2024 : £0) to £45,880 (2024 : £19,696).

7