ESQUIRES ENTERTAINMENTS LTD


Director	BARBER, Gareth David


Registered Address	1 East End
	Pavenham
	Bedford
	MK43 7PR


Registered Number	09922124 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		41,416		49,174
			41,416		49,174
Current assets
Stocks	5	1,000		2,600
Debtors		9,995		6,666
Cash at bank and on hand		11,567		34,088
		22,562		43,354
Creditors amounts falling due within one year	6	(111,745)		(109,214)
Net current assets (liabilities)			(89,183)		(65,860)
Total assets less current liabilities			(47,767)		(16,686)
Creditors amounts falling due after one year	7		(2,897)		(13,150)
Net assets			(50,664)		(29,836)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(50,665)		(29,837)
Shareholders' funds			(50,664)		(29,836)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 October 2026, and are signed on its behalf by:

BARBER, Gareth David
Director
Registered Company No. 09922124

ESQUIRES ENTERTAINMENTS LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value over the useful life of that asset.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	32		17

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 25	20,000	20,000
At 31 January 26	20,000	20,000
Amortisation and impairment
At 01 February 25	20,000	20,000
At 31 January 26	20,000	20,000
Net book value
At 31 January 26	-	-
At 31 January 25	-	-

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	35,250	6,493	72,796	114,539
Additions	-	1,990	3,119	5,109
At 31 January 26	35,250	8,483	75,915	119,648
Depreciation and impairment
At 01 February 25	17,976	4,362	43,027	65,365
Charge for year	4,319	694	7,854	12,867
At 31 January 26	22,295	5,056	50,881	78,232
Net book value
At 31 January 26	12,955	3,427	25,034	41,416
At 31 January 25	17,274	2,131	29,769	49,174

5.	Stocks

	2026	2025
	£	£
Other stocks	1,000	2,600
Total	1,000	2,600

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	16,846	6,884
Bank borrowings and overdrafts	10,000	-
Taxation and social security	12,691	30,122
Accrued liabilities and deferred income	72,208	72,208
Total	111,745	109,214


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	2,897	13,150
Total	2,897	13,150