REGISTERED NUMBER: 07096098 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ESH WORKS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S E Shilton

P D Urmston

Mrs M J Walsh

REGISTERED OFFICE:

Holt Cottage Farm

Welsh Road East

Southam

Warwickshire

CV47 1NJ

REGISTERED NUMBER:

07096098 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

1,474,265

1,446,521

CURRENT ASSETS

Debtors

5

18,247

6,856

Cash at bank and in hand

118,407

117,302

136,654

124,158

CREDITORS

Amounts falling due within one year

6

71,663

50,710

NET CURRENT ASSETS

64,991

73,448

TOTAL ASSETS LESS CURRENT LIABILITIES

1,539,256

1,519,969

CREDITORS

Amounts falling due after more than one year

7

(101,367

)

(106,952

)

PROVISIONS FOR LIABILITIES

(170,277

)

(158,504

)

ACCRUALS AND DEFERRED INCOME

9

(494,465

)

(541,557

)

NET ASSETS

773,147

712,956

RESERVES

Revaluation reserve

10

475,513

475,513

Income and expenditure account

297,634

237,443

773,147

712,956

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

P D Urmston - Director

1.	STATUTORY INFORMATION

ESH Works Ltd is a private company, limited by guarantee , 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.

Tangible fixed assets

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

Freehold property

-

Straight line

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

1,436,574

6,499

14,650

Additions

18,749

-

-

At 31 December 2025

1,455,323

6,499

14,650

DEPRECIATION

At 1 January 2025

-

4,957

10,921

Charge for year

-

385

932

At 31 December 2025

-

5,342

11,853

NET BOOK VALUE

At 31 December 2025

1,455,323

1,157

2,797

At 31 December 2024

1,436,574

1,542

3,729

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

-

44,773

1,502,496

Additions

12,816

-

31,565

At 31 December 2025

12,816

44,773

1,534,061

DEPRECIATION

At 1 January 2025

-

40,097

55,975

Charge for year

1,335

1,169

3,821

At 31 December 2025

1,335

41,266

59,796

NET BOOK VALUE

At 31 December 2025

11,481

3,507

1,474,265

At 31 December 2024

-

4,676

1,446,521

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

12,950

1,043

Other debtors

2,467

2,467

Prepayments

2,830

3,346

18,247

6,856

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,789

5,495

Trade creditors

12,394

1,667

Tax

3,727

18,857

Social security and other taxes

8,226

6,734

Other creditors

4,044

3,056

Directors' current accounts

225

225

Accrued expenses

37,258

14,676

71,663

50,710

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

6,223

5,937

Bank loans - 2-5 years

21,610

20,827

Bank loans more 5 yr by instal

73,534

80,188

101,367

106,952

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

73,534

80,188

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

107,156

112,447

The bank loan is secured over the freehold property.

9.	ACCRUALS AND DEFERRED INCOME

31.12.25

31.12.24

£

£

Public Health England

494,465

541,557

Accruals and Deferred Income includes capital grants in relation to the purchase of the rehabilitation property at Holt Cottage Farm, Welsh Road East, Southam, Warwickshire CV47 1NJ. These grants are being written down over the useful life of the asset.

10.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

475,513

11.	RELATED PARTY DISCLOSURES

During the year, payments were made to directors of £4,674 (2024: £4,452) for bookkeeping services.