Company Registration No. 2984719 (England and Wales)
ESL COMMERCIAL LIMITED
Unaudited accounts
for the year ended 31 December 2025
ESL COMMERCIAL LIMITED
Unaudited accounts
Contents
ESL COMMERCIAL LIMITED
Company Information
for the year ended 31 December 2025
Company Number
2984719 (England and Wales)
Registered Office
6-8 SALISBURY ROAD
WREXHAM
CLWYD
LL13 7AS
Accountants
ACCSTAX ACCOUNTANTS
ESL COMMERCIAL LIMITED
Statement of financial position
as at 31 December 2025
Tangible assets
7,351,591
7,005,001
Cash at bank and in hand
12,513
4,104
Creditors: amounts falling due within one year
(185,277)
(122,399)
Net current liabilities
(54,406)
(29,094)
Total assets less current liabilities
7,297,185
6,975,907
Creditors: amounts falling due after more than one year
(3,252,275)
(2,944,506)
Net assets
4,044,910
4,031,401
Called up share capital
2
2
Revaluation reserve
3,047,362
3,047,362
Profit and loss account
997,546
984,037
Shareholders' funds
4,044,910
4,031,401
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 September 2026 and were signed on its behalf by
G. GOSS
Director
Company Registration No. 2984719
ESL COMMERCIAL LIMITED
Notes to the Accounts
for the year ended 31 December 2025
ESL COMMERCIAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 2984719. The registered office is 6-8 SALISBURY ROAD, WREXHAM, CLWYD, LL13 7AS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
6,950,000
55,000
331,207
7,336,207
Additions
346,590
-
-
346,590
At 31 December 2025
7,296,590
55,000
331,207
7,682,797
At 1 January 2025
-
-
331,206
331,206
At 31 December 2025
-
-
331,206
331,206
At 31 December 2025
7,296,590
55,000
1
7,351,591
At 31 December 2024
6,950,000
55,000
1
7,005,001
Amounts falling due within one year
Trade debtors
118,358
89,201
ESL COMMERCIAL LIMITED
Notes to the Accounts
for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
92,231
92,231
Trade creditors
72,279
10,327
Taxes and social security
20,019
16,850
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
3,252,275
2,944,506
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).