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Company No: 00559128 (England and Wales)

# E.S.SHAW & SONS LIMITED

### Annual Report and Unaudited Financial Statements
For the financial year ended 31 December 2025

E.S.SHAW & SONS LIMITED

## Annual Report and Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

E.S.SHAW & SONS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
E.S.SHAW & SONS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Director | Alan Norman Sidney Shaw

Secretary | Alan Norman Sidney Shaw

Registered office | 222-230 High Street
| Sheerness
| Kent
| ME12 1UL
| United Kingdom

Company number | 00559128 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor, Maritime Place
| Quayside
| Chatham Maritime
| Chatham
| Kent
| ME4 4QZ

E.S.SHAW & SONS LIMITED

## DIRECTOR'S REPORT

For the financial year ended 31 December 2025
E.S.SHAW & SONS LIMITED

## DIRECTOR'S REPORT (continued)

For the financial year ended 31 December 2025

The director presents this annual report and the unaudited financial statements of the Company for the financial year ended 31 December 2025.

Director

The director, who served during the financial year and to the date of this report except as noted, was as follows:

Alan Norman Sidney Shaw |

Small companies exemption

This Director's Report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption provided by section 415A of the Companies Act 2006.

Approved and signed by:

Alan Norman Sidney Shaw Director |

22 July 2026

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF E.S.SHAW & SONS LIMITED

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF E.S.SHAW & SONS LIMITED (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E.S.SHAW & SONS LIMITED for the financial year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of E.S.SHAW & SONS LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of E.S.SHAW & SONS LIMITED and state those matters that we have agreed to state to the director of E.S.SHAW & SONS LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E.S.SHAW & SONS LIMITED and its Director as a body for our work or for this report.

It is your duty to ensure that E.S.SHAW & SONS LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of E.S.SHAW & SONS LIMITED. You consider that E.S.SHAW & SONS LIMITED is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of E.S.SHAW & SONS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

2nd Floor, Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ

22 July 2026

E.S.SHAW & SONS LIMITED

## PROFIT AND LOSS ACCOUNT

For the financial year ended 31 December 2025
E.S.SHAW & SONS LIMITED

## PROFIT AND LOSS ACCOUNT (continued)

For the financial year ended 31 December 2025

|  | 2025 |  | 2024
|  | £ |  | £
Turnover |  | 2,136,345 |  | 2,353,683
Cost of sales |  | ( 1,826,756) |  | ( 1,987,494)
Gross profit |  | 309,589 |  | 366,189
Distribution costs |  | ( 210,514) |  | ( 204,558)
Administrative expenses |  | ( 133,989) |  | ( 132,990)
Other operating income |  | 9,014 |  | 8,108
Operating (loss)/profit |  | ( 25,900) |  | 36,749
Interest receivable and similar income |  | 0 |  | ( 216)
(Loss)/profit before taxation |  | ( 25,900) |  | 36,533
Tax on (loss)/profit |  | 0 |  | 0
(Loss)/profit for the financial year |  | ( 25,900) |  | 36,533

E.S.SHAW & SONS LIMITED

## BALANCE SHEET

As at 31 December 2025
E.S.SHAW & SONS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 8,450 |  | 11,069
|  | 8,450 |  | 11,069
Current assets |  |  |  |
Stocks | 4 | 284,155 |  | 220,787
Debtors | 5 | 236,009 |  | 236,612
|  | 520,164 |  | 457,399
Creditors: amounts falling due within one year | 7 | ( 412,118) |  | ( 326,072)
Net current assets |  | 108,046 |  | 131,327
Total assets less current liabilities |  | 116,496 |  | 142,396
Net assets |  | 116,496 |  | 142,396
Capital and reserves |  |  |  |
Called-up share capital | 8 | 3,000 |  | 3,000
Profit and loss account |  | 113,496 |  | 139,396
Total shareholders' funds |  | 116,496 |  | 142,396

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A – small entities.

The financial statements of E.S.SHAW & SONS LIMITED (registered number: 00559128) were approved and authorised for issue by the Director on 22 July 2026. They were signed on its behalf by:

Alan Norman Sidney Shaw Director |

E.S.SHAW & SONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
E.S.SHAW & SONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

E.S.SHAW & SONS LIMITED (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 222-230 High Street, Sheerness, Kent, ME12 1UL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 5 - 10 years straight line
Office equipment | 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 12 |  | 13

#### 3. Tangible assets

| Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 12,909 |  | 51,646 |  | 64,555
At 31 December 2025 | 12,909 |  | 51,646 |  | 64,555
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 9,037 |  | 44,449 |  | 53,486
Charge for the financial year | 1,290 |  | 1,329 |  | 2,619
At 31 December 2025 | 10,327 |  | 45,778 |  | 56,105
Net book value |  |  |  |  |
At 31 December 2025 | 2,582 |  | 5,868 |  | 8,450
At 31 December 2024 | 3,872 |  | 7,197 |  | 11,069

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 284,155 |  | 220,787

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 230,216 |  | 227,853
Other debtors | 5,793 |  | 8,759
| 236,009 |  | 236,612

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Less: Bank overdrafts | ( 55,172) |  | ( 11,767)

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank overdrafts | 55,172 |  | 11,767
Trade creditors | 146,254 |  | 120,128
Other taxation and social security | 19,658 |  | 28,197
Other creditors | 191,034 |  | 165,980
| 412,118 |  | 326,072

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3,000 Ordinary shares of £ 1.00 each | 3,000 |  | 3,000

#### 9. Related party transactions

The company rents its premises from Shaw (Sheerness) Holdings for £1,000 (2024: £1,000) per annum, which is below market value.
The company owed £25,000 (2024: £24,000) in rent payable at the year end and is included in creditors.
The company also has a loan of £108,935 (2024: £98,935) owed to Shaw (Sheerness) Holdings. The loan is free of interest and repayable on demand.