SRESH Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

SRESH Ltd

Company Information

Director

S R Eshelby

Registered Office

Latchmere House 64 South Street Dorking Surrey RH4 2HD

Registered Number

13636013

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

SRESH Ltd

(Registration number: 13636013)
Balance Sheet as at 22 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	665
Current assets
Debtors	5	2,824	-
Cash at bank and in hand		10,351	40,640
		13,175	40,640
Creditors: Amounts falling due within one year	6	(2,704)	(20,123)
Net current assets		10,471	20,517
Net assets		10,471	21,182
Capital and reserves
Called up share capital		1	1
Retained earnings		10,470	21,181
Shareholders' funds		10,471	21,182

For the financial period ending 22 July 2026 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 accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 September 2026
 

......................................... S R Eshelby Director

SRESH Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 22 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Latchmere House
64 South Street
Dorking
Surrey
RH4 2HD

These financial statements were authorised for issue by the director on 16 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

SRESH Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 22 July 2026

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

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

Asset class	Depreciation method and rate
Computer equipment	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

SRESH Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 22 July 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company operates a define contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Once the contributions have been paid, the company has no further payment obligations.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2025 - 1).

4	Tangible assets

	Computer equipment £	Total £
Cost or valuation
At 1 October 2025	1,070	1,070
Disposals	(1,070)	(1,070)
At 22 July 2026	-	-
Depreciation
At 1 October 2025	405	405
Charge for the period	223	223
Eliminated on disposal	(628)	(628)
At 22 July 2026	-	-
Carrying amount
At 22 July 2026	-	-
At 30 September 2025	665	665

SRESH Ltd

Notes to the Unaudited Financial Statements for the Period from 1 October 2025 to 22 July 2026

5

Debtors

	2026 £	2025 £
Other debtors	2,824	-
	2,824	-

6

Creditors

Due within one year	Note	2026 £	2025 £
Trade creditors		-	34
Amounts owed to related parties	7	670	12
Taxation and social security		-	18,043
Accruals and deferred income		2,034	2,034
		2,704	20,123

 

7	Related party transactions

Loans from related parties

2026	Key management £	Total £
At start of period	12	12
Advanced	1,100	1,100
Repaid	(442)	(442)
At end of period	670	670

2025	Key management £	Total £
At start of period	4,361	4,361
Advanced	50,562	50,562
Repaid	(54,911)	(54,911)
At end of period	12	12

Terms of loans from related parties

The loans from key management are interest free and repayable on demand.