REGISTERED NUMBER: 06625993 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

House of Esk Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

E L Eskdale

Registered office:

6 New Union Street

Cottonfield Wharf

Manchester

M4 6FQ

Registered number:

06625993 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

27,419

34,444

Current assets

Stocks

12,069

10,130

Debtors

5

475

853

Cash at bank

5,562

11,447

18,106

22,430

Creditors

Amounts falling due within one year

6

84,067

127,134

Net current liabilities

(65,961

)

(104,704

)

Total assets less current liabilities

(38,542

)

(70,260

)

Creditors

Amounts falling due after more than one year

7

13,150

17,486

Net liabilities

(51,692

)

(87,746

)

Capital and reserves

Called up share capital

1,000

1,000

Retained earnings

(52,692

)

(88,746

)

(51,692

)

(87,746

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2026 and were signed by:

E L Eskdale - Director

1.	Statutory information

House of Esk Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

20% on cost

Fixtures, fittings and equipment

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

These financial statements are prepared on the going concern basis, on the assumption that the director will continue to provide financial support to enable the company to meet its current liabilities, which exceeded its current assets at 31 March 2026.

3.	Employees and directors

The average number of employees during the year was 5 (2025 - 4 ) .

4.	Tangible fixed assets

Fixtures,

fittings

Leasehold

and

improvements

equipment

Totals

£

£

£

Cost

At 1 April 2025

11,237

139,763

151,000

Additions

-

2,610

2,610

At 31 March 2026

11,237

142,373

153,610

Depreciation

At 1 April 2025

8,644

107,912

116,556

Charge for year

1,021

8,614

9,635

At 31 March 2026

9,665

116,526

126,191

Net book value

At 31 March 2026

1,572

25,847

27,419

At 31 March 2025

2,593

31,851

34,444

5.

Debtors: amounts falling due within one year

31/3/26

31/3/25

£

£

Trade debtors

475

613

Other debtors

-

240

475

853

6.

Creditors: amounts falling due within one year

31/3/26

31/3/25

£

£

Bank loans and overdrafts

8,000

8,000

Taxation and social security

4,895

4,629

Other creditors

71,172

114,505

84,067

127,134

7.

Creditors: amounts falling due after more than one year

31/3/26

31/3/25

£

£

Bank loans

13,150

17,486

8.	Related party disclosures

The director has made loans to the company. The balance on these loans at 31 March 2026 was £69,472 (2025 - £112,885). The loans are interest free and repayable on demand.

9.	Operating lease commitments

At 31 March 2026 the company had commitments under non-cancellable operating leases over the remaining life of these leases of £57,849 (2025: £77,132). The amount payable within one year in respect of these leases was £19,283 (2025: £19,283).