Company Registration No. 05438122 (England and Wales)
Esro Limited
Unaudited accounts
for the year ended 31 May 2026
Esro Limited
Unaudited accounts
Contents
Esro Limited
Company Information
for the year ended 31 May 2026
Directors
Damon De Ionno
Rebecca Anne Rowe
Company Number
05438122 (England and Wales)
Registered Office
The Ballroom Maritime House
Grafton Square
London
SW4 0JW
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
Esro Limited
Statement of financial position
as at 31 May 2026
Intangible assets
14,961
26,181
Tangible assets
38,721
42,996
Cash at bank and in hand
963,033
1,720,244
Creditors: amounts falling due within one year
(178,628)
(282,645)
Net current assets
1,009,888
1,539,827
Total assets less current liabilities
1,063,570
1,609,004
Provisions for liabilities
Deferred tax
(9,680)
(10,749)
Net assets
1,053,890
1,598,255
Called up share capital
100
100
Capital redemption reserve
100
100
Profit and loss account
1,053,690
1,598,055
Shareholders' funds
1,053,890
1,598,255
For the year ending 31 May 2026 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 directors acknowledge 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 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 of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by
Rebecca Anne Rowe
Director
Company Registration No. 05438122
Esro Limited
Notes to the Accounts
for the year ended 31 May 2026
Esro Limited is a private company, limited by shares, registered in England and Wales, registration number 05438122. The registered office is The Ballroom Maritime House, Grafton Square, London, SW4 0JW, England.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
no depreciation
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
33% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Esro Limited
Notes to the Accounts
for the year ended 31 May 2026
4
Intangible fixed assets
Goodwill
Charge for the year
11,220
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 June 2025
29,200
142,260
3,882
61,748
157,227
394,317
Additions
-
5,081
-
-
2,634
7,715
At 31 May 2026
29,200
147,341
3,882
61,748
159,861
402,032
At 1 June 2025
29,200
126,440
2,780
50,841
142,060
351,321
Charge for the year
-
4,252
276
2,181
5,281
11,990
At 31 May 2026
29,200
130,692
3,056
53,022
147,341
363,311
At 31 May 2026
-
16,649
826
8,726
12,520
38,721
At 31 May 2025
-
15,820
1,102
10,907
15,167
42,996
Amounts falling due within one year
Trade debtors
217,487
75,134
Accrued income and prepayments
7,996
27,094
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
42,069
39,767
Taxes and social security
28,174
118,239
Other creditors
5,240
5,089
Loans from directors
1,575
2,955
Esro Limited
Notes to the Accounts
for the year ended 31 May 2026
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 26 (2025: 35).