14 October 2024 false No description of principal activity Taxfiler 2024.6 SC825793business:PrivateLimitedCompanyLtd2024-10-142025-10-31 SC8257932024-10-13 SC8257932024-10-142025-10-31 SC825793business:AuditExempt-NoAccountantsReport2024-10-142025-10-31 SC825793business:FilletedAccounts2024-10-142025-10-31 SC8257932025-10-31 SC825793business:Director12024-10-142025-10-31 SC825793business:RegisteredOffice2024-10-142025-10-31 SC825793core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 SC825793core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 SC825793core:PreviouslyStatedAmount2025-10-31 SC825793business:SmallEntities2024-10-142025-10-31 SC825793countries:Scotland2024-10-142025-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC825793 (Scotland)
ESPLT. LTD Unaudited accounts for the period from 14 October 2024 to 31 October 2025
ESPLT. LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ESPLT. LTD Company Information for the period from 14 October 2024 to 31 October 2025
Director
Ernest Sopelak
Company Number
SC825793 (Scotland)
Registered Office
40 MARGUERITE GARDENS BOTHWELL GLASGOW G71 8LB UNITED KINGDOM
Accountants
KPFA LIMITED 23-27 KING ST LUTON BEDFORDSHIRE LU1 2DW
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ESPLT. LTD Statement of financial position as at 31 October 2025
2025 
Notes
£ 
Current assets
Cash at bank and in hand
10,646 
Net current assets
10,646 
Net assets
10,646 
Capital and reserves
Called up share capital
1 
Profit and loss account
10,645 
Shareholders' funds
10,646 
For the period ending 31 October 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 13 October 2026 and were signed on its behalf by
Ernest Sopelak Director Company Registration No. SC825793
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ESPLT. LTD Notes to the Accounts for the period from 14 October 2024 to 31 October 2025
1
Statutory information
ESPLT. LTD is a private company, limited by shares, registered in Scotland, registration number SC825793. The registered office is 40 MARGUERITE GARDENS, BOTHWELL, GLASGOW, G71 8LB, UNITED KINGDOM.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Average number of employees
During the period the average number of employees was 0.
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