ES Topsport Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04714614

ES Topsport Limited

Filleted Unaudited Financial Statements

31 March 2026

ES Topsport Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Balance sheet	1

Notes to the financial statements	3

ES Topsport Limited

Balance Sheet

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		850		1,027

Current assets

Debtors	6	10,504	1,956
Cash at bank and in hand		28,130	18,733
		--------	--------
		38,634	20,689

Creditors: amounts falling due within one year	7	30,917		8,841
		--------		--------
Net current assets			7,717		11,848
			-------		--------
Total assets less current liabilities			8,567		12,875

Provisions

Taxation including deferred tax	161	195
	-------	--------
Net assets	8,406	12,680
	-------	--------

ES Topsport Limited

Balance Sheet (continued)

31 March 2026

	2026		2025
Note	£	£	£	£

Capital and reserves

Called up share capital	5	5
Profit and loss account	8,401	12,675
	-------	--------
Shareholders funds	8,406	12,680
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

Mr M P Etherington-Smith

Director

Company registration number: 04714614

ES Topsport Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is ES Topsport Limited , The Dower House, Sibford Ferris, Banbury, OX15 5RA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 1 ).

5. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 April 2025	3,227
Additions	269
	-------
At 31 March 2026	3,496
	-------
Depreciation
At 1 April 2025	2,200
Charge for the year	446
	-------
At 31 March 2026	2,646
	-------
Carrying amount
At 31 March 2026	850
	-------
At 31 March 2025	1,027
	-------

6. Debtors

	2026	2025
	£	£
Other debtors	10,504	1,956
	--------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	4,079	882
Social security and other taxes	4	732
Other creditors	26,834	7,227
	--------	-------
	30,917	8,841
	--------	-------

8. Directors' advances, credits and guarantees

During the year the directors had interest free repayable on demand loans with the company. At the start of the year the company owed them £442 and at the end of the year the company owed them £20,213.