Company No: 15121910 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J Richards
	B Riley
	W Underwood

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

15121910 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Intangible assets	3	7,011		9,560
Tangible assets	4	66,806		26,643
Investments	5	100		0
		73,917		36,203
Current assets
Debtors	6	295,020		297,877
Cash at bank and in hand		370,840		212,754
		665,860		510,631
Creditors: amounts falling due within one year	7	( 495,456)		( 404,452)
Net current assets		170,404		106,179
Total assets less current liabilities		244,321		142,382
Creditors: amounts falling due after more than one year	8	( 25,342)		0
Net assets		218,979		142,382
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		217,979		141,382
Total shareholders' funds		218,979		142,382

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Established Search Limited (registered number: 15121910) were approved and authorised for issue by the Board of Directors on 15 September 2026. They were signed on its behalf by:

B Riley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Established Search Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

5 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is 5 years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Year ended 31.12.2025		Period from 07.09.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	20		18

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 January 2025	12,747		12,747
At 31 December 2025	12,747		12,747
Accumulated amortisation
At 01 January 2025	3,187		3,187
Charge for the financial year	2,549		2,549
At 31 December 2025	5,736		5,736
Net book value
At 31 December 2025	7,011		7,011
At 31 December 2024	9,560		9,560

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	29,151		29,151
Additions	46,931		46,931
At 31 December 2025	76,082		76,082
Accumulated depreciation
At 01 January 2025	2,508		2,508
Charge for the financial year	6,768		6,768
At 31 December 2025	9,276		9,276
Net book value
At 31 December 2025	66,806		66,806
At 31 December 2024	26,643		26,643
Leased assets included above:
Net book value
At 31 December 2025	46,290		46,290
At 31 December 2024	0		0

5. Fixed asset investments

Investments in subsidiaries

	31.12.2025
	£
Cost
At 01 January 2025	0
Additions	100
At 31 December 2025	100
Carrying value at 31 December 2025	100
Carrying value at 31 December 2024	0

6. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	92,480		246,915
Amounts owed by Group undertakings	155,135		0
Other debtors	47,405		50,962
	295,020		297,877

7. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	36,588		24,626
Amounts owed to related parties	31,127		25,338
Taxation and social security	54,787		40,678
Obligations under finance leases and hire purchase contracts (secured)	8,448		0
Other creditors	364,506		313,810
	495,456		404,452

8. Creditors: amounts falling due after more than one year

	31.12.2025		31.12.2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	25,342		0

Hire purchase contracts are secured over the assets of the company, which are subject to hire purchase.

9. Financial commitments

Commitments

Capital commitments are as follows:

	31.12.2025		31.12.2024
	£		£
Contracted for but not provided for:
Finance leases entered into	33,790		0

	31.12.2025		31.12.2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	56,000		140,000