REGISTERED NUMBER: 07265551 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Esda Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M J Silvester

Mrs D L Silvester

REGISTERED OFFICE:

6 Harebell Place

Abbeymead

Gloucester

GL4 4AH

REGISTERED NUMBER:

07265551 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

HSBC Plc

109 Bath Road

Cheltenham

GL53 7RA

FIXED ASSETS

Tangible assets

4

4,282

4,620

CURRENT ASSETS

Stocks

98,879

118,224

Debtors

5

11,203

21,683

Cash at bank and in hand

16,569

6,309

126,651

146,216

CREDITORS

Amounts falling due within one year

6

129,017

133,517

NET CURRENT (LIABILITIES)/ASSETS

(2,366

)

12,699

TOTAL ASSETS LESS CURRENT LIABILITIES

1,916

17,319

CREDITORS

Amounts falling due after more than one year

7

-

(1,447

)

PROVISIONS FOR LIABILITIES

(813

)

(878

)

NET ASSETS

1,103

14,994

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,003

14,894

SHAREHOLDERS' FUNDS

1,103

14,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2026 and were signed on its behalf by:

Mrs D L Silvester - Director

1.	STATUTORY INFORMATION

Esda Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 5 years

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance and Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

Cost

At 1 June 2025

3,721

191

12,251

5,867

22,030

Additions

-

1,150

-

390

1,540

Disposals

-

-

(1,004

)

(524

)

(1,528

)

At 31 May 2026

3,721

1,341

11,247

5,733

22,042

Depreciation

At 1 June 2025

3,721

131

9,355

4,203

17,410

Charge for year

-

302

651

472

1,425

Eliminated on disposal

-

-

(717

)

(358

)

(1,075

)

At 31 May 2026

3,721

433

9,289

4,317

17,760

Net book value

At 31 May 2026

-

908

1,958

1,416

4,282

At 31 May 2025

-

60

2,896

1,664

4,620

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Trade debtors

7,775

15,900

Other debtors

3,428

5,783

11,203

21,683

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Bank loans and overdrafts

1,564

30,689

Trade creditors

82,017

77,215

Taxation and social security

28,038

19,074

Other creditors

17,398

6,539

129,017

133,517

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/26

31/5/25

£

£

Bank loans

-

1,447

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/5/26

31/5/25

£

£

Within one year

10,800

10,800

Between one and five years

9,000

19,800

19,800

30,600