ESH Commercial Ltd - Filleted accounts

Registered number

12969724

ESH Commercial Ltd

Filleted Accounts

31 March 2026

ESH Commercial Ltd
Registered number:		12969724
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		21,515			31,521

Current assets
Stocks		1,000			1,000
Debtors	4	141,056			37,251
Cash at bank and in hand		7,802			-
		149,858			38,251

Creditors: amounts falling due within one year	5	(184,024)			(108,611)

Net current liabilities			(34,166)			(70,360)

Total assets less current liabilities			(12,651)			(38,839)

Creditors: amounts falling due after more than one year	6		(118,367)			(120,147)



Net liabilities			(131,018)			(158,986)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(131,118)			(159,086)

Shareholders' funds			(131,018)			(158,986)

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.




M Weaver
Director
Approved by the board on 1 July 2026

ESH Commercial Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. The accounts have been prepared by the directors on a going concern basis, which they consider appropriate, despite the company having excess liabilities over total assets of £131,018 as at 31st March 2026 (2025: £158,986). The directors also consider the going concern basis appropriate as the long term funding for the comapny is by way of support from it's associated company who will continue to provide the company with whatever financial support may be necessary to enable the company to meet its liabilities and commitments as they fall due. The directors are confident that the company will trade out of its current difficulties in future years.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative 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:

	Freehold buildings			over 50 years
	Land and buildings			20% straight line
	Plant and machinery			20% reducing balance
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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					10		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	32,753		43,194		28,942		104,889
	At 31 March 2026	32,753		43,194		28,942		104,889

	Depreciation
	At 1 April 2025	28,126		27,006		18,236		73,368
	Charge for the year	4,627		2,141		3,238		10,006
	At 31 March 2026	32,753		29,147		21,474		83,374

	Net book value
	At 31 March 2026	-		14,047		7,468		21,515
	At 31 March 2025	4,627		16,188		10,706		31,521


4	Debtors					2026		2025
£							£

	Trade debtors					141,056		37,251


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

	Bank overdrafts					-		8,246
	Trade creditors					15,526		16,476
	Taxation and social security costs					104,254		77,310
	Other creditors					63,489		6,579
						184,024		108,611


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

	Amounts owed to group undertakings and undertakings in which the company has a participating interest					118,367		120,147


7	Related party transactions

	During the year the company received advances from an associated company Exmoor Skip Hire Limited, a company jointly owned by the directors. At the 31st March 2026 the amount outstanding was £118,367 (2025: £120,147).


8	Controlling party

	The ultimate controlling party is M Weaver.


9	Other information

	ESH Commercial Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	110a Cher
	Minehead
	Somerset
	TA24 5EW