ESC Consultancy Ltd - Filleted accounts

Registered number

12961138

ESC Consultancy Ltd

Filleted Accounts

31 July 2026

ESC Consultancy Ltd
Registered number:		12961138
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		32,171			43,432
Investments	4		-			50
			32,171			43,482

Current assets
Debtors	5	-			31,652
Cash at bank and in hand		18,682			22,597
		18,682			54,249

Creditors: amounts falling due within one year	6	(31,697)			(37,450)

Net current (liabilities)/assets			(13,015)			16,799

Total assets less current liabilities			19,156			60,281

Creditors: amounts falling due after more than one year	7		(18,482)			(23,678)



Net assets			674			36,603

Capital and reserves
Called up share capital			100			100
Profit and loss account			574			36,503

Shareholder's funds			674			36,603

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Emil Choudhury
Director
Approved by the board on 4 September 2026

ESC Consultancy Ltd
Notes to the Accounts
for the year ended 31 July 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.

	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
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years
	Motor vehicles	18% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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			3		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2025	30,343		57,071		87,414
	Additions	838		-		838
	At 31 July 2026	31,181		57,071		88,252

	Depreciation
	At 1 August 2025	18,378		25,604		43,982
	Charge for the year	6,435		5,664		12,099
	At 31 July 2026	24,813		31,268		56,081

	Net book value
	At 31 July 2026	6,368		25,803		32,171
	At 31 July 2025	11,965		31,467		43,432


4	Investments

Other
investments
£
	Cost
	At 1 August 2025					50
	Disposals					(50)

	At 31 July 2026					-


5	Debtors			2026		2025
£					£

	Other debtors			-		31,652


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

	Obligations under finance lease and hire purchase contracts			8,700		8,700
	Taxation and social security costs			20,337		25,097
	Director's loan account			2,660		3,653
				31,697		37,450


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

	Obligations under finance lease and hire purchase contracts			18,482		23,678


8	Controlling party

	The company is under the ultimate control of Mr Choudhury by virtue of his shareholding in the company.


9	Other information

	ESC Consultancy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Masters House
	1 Marlborough Hill
	Harrow
	HA1 1UX