Registration number: 04589766

ESTS (GB) Ltd

(Registration number: 04589766)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	161,261	179,730
Current assets
Stocks	5	487,488	496,273
Debtors	6	521,027	695,737
Cash at bank and in hand		530,316	144,130
		1,538,831	1,336,140
Creditors: Amounts falling due within one year	7	(462,495)	(415,621)
Net current assets		1,076,336	920,519
Total assets less current liabilities		1,237,597	1,100,249
Creditors: Amounts falling due after more than one year	7	(72,211)	(78,225)
Provisions for liabilities		(14,057)	(18,727)
Net assets		1,151,329	1,003,297
Capital and reserves
Called up share capital	8	1,200	1,200
Retained earnings		1,150,129	1,002,097
Shareholders' funds		1,151,329	1,003,297

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

ESTS (GB) Ltd

(Registration number: 04589766)
Balance Sheet as at 31 March 2026 (continued)

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

D K Hawtin Director

N J Howell Director

ESTS (GB) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Low March Industrial Estate
Low March
Daventry
Northants
NN11 4SD

These financial statements were authorised for issue by the Board on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

ESTS (GB) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of Value Added Tax, returns and trade discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Contract revenue recognition

Revenue for contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion , costs incurred to date and costs to complete can be estimated with reasonable certainty. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome can not be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Where amounts are received in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

ESTS (GB) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold land and buildings	10% straight line
Plant and machinery	33% straight line
Computer equipment	20% straight line
Motor vehicles	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

ESTS (GB) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

ESTS (GB) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2025 - 23).

ESTS (GB) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4	Tangible assets

	Short leasehold land and buildings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	68,658	62,524	38,790	333,425	503,397
Additions	-	-	8,617	59,277	67,894
Disposals	-	-	-	(86,042)	(86,042)
At 31 March 2026	68,658	62,524	47,407	306,660	485,249
Depreciation
At 1 April 2025	53,164	61,549	21,699	187,255	323,667
Charge for the year	6,864	948	6,827	61,887	76,526
Eliminated on disposal	-	-	-	(76,205)	(76,205)
At 31 March 2026	60,028	62,497	28,526	172,937	323,988
Carrying amount
At 31 March 2026	8,630	27	18,881	133,723	161,261
At 31 March 2025	15,494	975	17,091	146,170	179,730

Included within the net book value of land and buildings above is £8,630 (2025 - £15,494) in respect of short leasehold land and buildings.
 

5

Stocks

	2026 £	2025 £
Raw materials and consumables	427,175	409,431
Work in progress	60,313	86,842
	487,488	496,273

ESTS (GB) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6

Debtors

Current	2026 £	2025 £
Trade debtors	462,190	635,012
Prepayments	57,645	58,084
Other debtors	1,192	2,641
	521,027	695,737

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Loans and borrowings	39,835	63,287
Trade creditors	144,197	111,479
Taxation and social security	199,637	217,698
Accruals and deferred income	74,072	18,707
Other creditors	4,754	4,450
	462,495	415,621