ESN CONTRACTING LTD

ESN CONTRACTING LTD
Contents Page
For the year ended 31 March 2026

Company Information	1
Directors' Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5
Statement of Changes in Equity	6

ESN CONTRACTING LTD
Company Information
For the year ended 31 March 2026

Directors	Elzbieta Witkowska Sebastian Witkowski
Registered Number	12996709
Registered Office	34 SUTHERLAND GROVE BLETCHLEY MILTON KEYNES MK3 7NX
Accountants	Monica Wolff Ltd 32 Franchise Street Weymouth DT4 8JS

1

ESN CONTRACTING LTD
Directors' Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 March 2026.

Principal activities

Principal activity of the company during the financial year was of Construction Management and Carpentry Services on private and commercial properties

Directors

The directors who served the company throughout the year were as follows:

Elzbieta Witkowska

Sebastian Witkowski

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Elzbieta Witkowska
Director

Date approved: 13 August 2026

2

ESN CONTRACTING LTD Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Monica Wolff Ltd 31 March 2026 .................................................... Monica Wolff Ltd 32 Franchise Street Weymouth DT4 8JS 13 August 2026 3

ESN CONTRACTING LTD
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Monica Wolff Ltd
31 March 2026

....................................................

Monica Wolff Ltd
32 Franchise Street

Weymouth
DT4 8JS
13 August 2026

3

ESN CONTRACTING LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	8,612	16,672
		8,612	16,672
Current assets
Debtors	4	57,712	45,012
Cash at bank and in hand		179	492
		57,891	45,504
Creditors: amount falling due within one year	5	(20,108)	(13,270)
Net current assets		37,783	32,234

Total assets less current liabilities		46,395	48,906
Creditors: amount falling due after more than one year	6	(14,044)	(20,613)
Net assets		32,351	28,293

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		32,251	28,193
Shareholders' funds		32,351	28,293

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 13 August 2026 and were signed on its behalf by:

-------------------------------
Elzbieta Witkowska
Director

4

ESN CONTRACTING LTD
Statement of Changes in Equity
For the year ended 31 March 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2024	100	30,257	30,357
Profit/(Loss) for the year		4,936	4,936
Total comprehensive income for the year	-	4,936	4,936
Dividends		(7,000)	(7,000)
Total investments by and distributions to owners	-	(7,000)	(7,000)
At 31 March 2025	100	28,193	28,293
At 01 April 2025	100	28,193	28,293
Profit/(Loss) for the year		5,058	5,058
Total comprehensive income for the year	-	5,058	5,058
Dividends		(1,000)	(1,000)
Total investments by and distributions to owners	-	(1,000)	(1,000)
At 31 March 2026	100	32,251	32,351

5

ESN CONTRACTING LTD
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

ESN CONTRACTING LTD is a private company, limited by shares, registered in , registration number 12996709, registration address 34 SUTHERLAND GROVE, BLETCHLEY MILTON KEYNES, MK3 7NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 April 2025	34,794	1,299	36,093
Additions	-	799	799
Disposals	-	(1,299)	(1,299)
At 31 March 2026	34,794	799	35,593
Depreciation
At 01 April 2025	18,122	1,299	19,421
Charge for year	8,698	161	8,859
On disposals	-	(1,299)	(1,299)
At 31 March 2026	26,820	161	26,981
Net book values
Closing balance as at 31 March 2026	7,974	638	8,612
Opening balance as at 01 April 2025	16,672	-	16,672

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	4,600	4,711
Prepayments & Accrued Income	1,488	1,636
CIS Control Account	51,624	38,665
	57,712	45,012

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	3,077	3,213
PAYE & Social Security	16,261	8,923
Accrued Expenses	770	1,135
Other Creditors	-	(1)
	20,108	13,270

6.

Creditors: amount falling due after more than one year

	2026 £		2025 £
Directors' Loan Accounts	14,044		20,613
	14,044		20,613

7.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

6

Registered Number: 12996709

ESN CONTRACTING LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026