Essential Scaffolding Group (London) Limited

ESSENTIAL SCAFFOLDING GROUP (LONDON) LIMITED - Company Information

true false 1 December 2014 30 November 2015 30 November 2015 true false 07075946 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07075946 2014-11-30 07075946 2015-11-30 07075946 2014-12-01 2015-11-30 07075946 uk-gaap:RestatedAmount 2014-11-30 07075946 uk-gaap:RestatedAmount 2015-11-30 07075946 uk-gaap:NetGoodwill 2014-11-30 07075946 uk-gaap:NetGoodwill 2015-11-30 07075946 uk-gaap:NetGoodwill 2014-12-01 2015-11-30 07075946 uk-gaap:OtherIntangibleFixedAssets 2014-12-01 2015-11-30 07075946 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-11-30 07075946 uk-gaap:IntangibleAssetsOtherThanGoodwill 2015-11-30 07075946 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-12-01 2015-11-30 07075946 uk-gaap:DevelopmentCosts 2014-11-30 07075946 uk-gaap:DevelopmentCosts 2015-11-30 07075946 uk-gaap:DevelopmentCosts 2014-12-01 2015-11-30 07075946 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-11-30 07075946 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-12-01 2015-11-30 07075946 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2015-11-30 07075946 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-12-01 2015-11-30 07075946 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-11-30 07075946 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2015-11-30 07075946 uk-gaap:PlantMachinery 2014-12-01 2015-11-30 07075946 uk-gaap:PlantMachinery 2014-11-30 07075946 uk-gaap:PlantMachinery 2015-11-30 07075946 uk-gaap:Vehicles 2014-12-01 2015-11-30 07075946 uk-gaap:Vehicles 2014-11-30 07075946 uk-gaap:Vehicles 2015-11-30 07075946 uk-gaap:FixturesFittings 2014-12-01 2015-11-30 07075946 uk-gaap:FixturesFittings 2014-11-30 07075946 uk-gaap:FixturesFittings 2015-11-30 07075946 uk-gaap:ComputerEquipment 2014-12-01 2015-11-30 07075946 uk-gaap:ComputerEquipment 2014-11-30 07075946 uk-gaap:ComputerEquipment 2015-11-30 07075946 uk-gaap:SharesListedFixedAssetInvestments 2014-11-30 07075946 uk-gaap:SharesListedFixedAssetInvestments 2014-12-01 2015-11-30 07075946 uk-gaap:SharesListedFixedAssetInvestments 2015-11-30 07075946 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-11-30 07075946 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-12-01 2015-11-30 07075946 uk-gaap:SharesUnlistedFixedAssetInvestments 2015-11-30 07075946 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-11-30 07075946 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-12-01 2015-11-30 07075946 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2015-11-30 07075946 uk-gaap:ProvisionsForBadDebts 2014-11-30 07075946 uk-gaap:ProvisionsForBadDebts 2014-12-01 2015-11-30 07075946 uk-gaap:ProvisionsForBadDebts 2015-11-30 07075946 uk-gaap:ProvisionsForDeferredTaxation 2014-11-30 07075946 uk-gaap:ProvisionsForDeferredTaxation 2014-12-01 2015-11-30 07075946 uk-gaap:ProvisionsForDeferredTaxation 2015-11-30 07075946 uk-gaap:OtherProvisions 2014-11-30 07075946 uk-gaap:OtherProvisions 2014-12-01 2015-11-30 07075946 uk-gaap:OtherProvisions 2015-11-30 07075946 uk-gaap:WithinOneYear 2014-11-30 07075946 uk-gaap:WithinOneYear 2014-12-01 2015-11-30 07075946 uk-gaap:WithinOneYear 2015-11-30 07075946 uk-gaap:AfterOneYear 2014-11-30 07075946 uk-gaap:AfterOneYear 2014-12-01 2015-11-30 07075946 uk-gaap:AfterOneYear 2015-11-30 07075946 uk-bus:AllOrdinaryShares 2015-11-30 07075946 uk-bus:AllOrdinaryShares 2014-11-30 07075946 uk-bus:OrdinaryShareClass1 2015-11-30 07075946 uk-bus:OrdinaryShareClass2 2015-11-30 07075946 uk-bus:OrdinaryShareClass3 2015-11-30 07075946 uk-bus:OrdinaryShareClass4 2015-11-30 07075946 uk-bus:OrdinaryShareClass5 2015-11-30 07075946 uk-bus:OrdinaryShareClass1 2014-12-01 2015-11-30 07075946 uk-bus:OrdinaryShareClass2 2014-12-01 2015-11-30 07075946 uk-bus:OrdinaryShareClass3 2014-12-01 2015-11-30 07075946 uk-bus:OrdinaryShareClass4 2014-12-01 2015-11-30 07075946 uk-bus:OrdinaryShareClass5 2014-12-01 2015-11-30 07075946 uk-bus:PreferenceShareClass1 2015-11-30 07075946 uk-bus:PreferenceShareClass2 2015-11-30 07075946 uk-bus:PreferenceShareClass3 2015-11-30 07075946 uk-bus:PreferenceShareClass4 2015-11-30 07075946 uk-bus:PreferenceShareClass5 2015-11-30 07075946 uk-bus:PreferenceShareClass1 2014-12-01 2015-11-30 07075946 uk-bus:PreferenceShareClass2 2014-12-01 2015-11-30 07075946 uk-bus:PreferenceShareClass3 2014-12-01 2015-11-30 07075946 uk-bus:PreferenceShareClass4 2014-12-01 2015-11-30 07075946 uk-bus:PreferenceShareClass5 2014-12-01 2015-11-30 07075946 uk-bus:CompanySecretary 2014-12-01 2015-11-30 07075946 uk-bus:RegisteredOffice 2014-12-01 2015-11-30 07075946 uk-bus:EntityAccountantsOrAuditors 2014-12-01 2015-11-30 07075946 uk-bus:EntityAccountantsOrAuditors 2015-11-30 07075946 uk-bus:MainBusiness 2014-12-01 2015-11-30 07075946 uk-bus:EntityBankers 2014-12-01 2015-11-30 07075946 uk-bus:EntityLawyersOrLegalAdvisers 2014-12-01 2015-11-30 07075946 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2014-12-01 2015-11-30 07075946 uk-bus:HighestPaidDirector 2014-12-01 2015-11-30 07075946 uk-bus:HighestPaidDirector 2015-11-30 07075946 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-12-01 2015-11-30 07075946 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-12-01 2015-11-30 07075946 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2014-12-01 2015-11-30 07075946 uk-bus:AllEntityOfficers 2014-12-01 2015-11-30 07075946 uk-gaap:InvestmentProperties 2014-11-30 07075946 uk-gaap:InvestmentProperties 2014-12-01 2015-11-30 07075946 uk-gaap:InvestmentProperties 2015-11-30 07075946 uk-gaap:IntellectualProperty 2014-12-01 2015-11-30 07075946 uk-gaap:IntellectualProperty 2014-11-30 07075946 uk-gaap:IntellectualProperty 2015-11-30 07075946 uk-countries:UnitedKingdom 2014-12-01 2015-11-30 07075946 uk-countries:Europe 2014-12-01 2015-11-30 07075946 uk-countries:NorthAmerica 2014-12-01 2015-11-30 07075946 uk-countries:SouthAmerica 2014-12-01 2015-11-30 07075946 uk-countries:Asia 2014-12-01 2015-11-30 07075946 uk-countries:RestWorldOutsideUK 2014-12-01 2015-11-30 07075946 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-12-01 2015-11-30 07075946 uk-gaap:LeasedTangibleFixedAssets 2014-12-01 2015-11-30 07075946 uk-gaap:AllSubsidiaries 2014-12-01 2015-11-30 07075946 uk-gaap:AllAssociates 2014-12-01 2015-11-30 07075946 dpl-gaap:CostSales 2014-11-30 07075946 dpl-gaap:CostSales 2015-11-30 07075946 dpl-gaap:CostSales 2014-12-01 2015-11-30 07075946 dpl-gaap:DistributionCosts 2014-12-01 2015-11-30 07075946 dpl-gaap:AdministrativeExpenses 2014-12-01 2015-11-30 07075946 uk-bus:Director1 2014-12-01 2015-11-30 07075946 uk-bus:Director1 2015-11-30 07075946 2013-11-30 07075946 2014-11-30 07075946 2013-12-01 2014-11-30 07075946 uk-gaap:RestatedAmount 2013-11-30 07075946 uk-gaap:RestatedAmount 2014-11-30 07075946 uk-gaap:NetGoodwill 2013-11-30 07075946 uk-gaap:NetGoodwill 2014-11-30 07075946 uk-gaap:NetGoodwill 2013-12-01 2014-11-30 07075946 uk-gaap:OtherIntangibleFixedAssets 2013-12-01 2014-11-30 07075946 uk-gaap:IntangibleAssetsOtherThanGoodwill 2013-11-30 07075946 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-11-30 07075946 uk-gaap:IntangibleAssetsOtherThanGoodwill 2013-12-01 2014-11-30 07075946 uk-gaap:DevelopmentCosts 2013-11-30 07075946 uk-gaap:DevelopmentCosts 2014-11-30 07075946 uk-gaap:DevelopmentCosts 2013-12-01 2014-11-30 07075946 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-11-30 07075946 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-12-01 2014-11-30 07075946 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-11-30 07075946 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2013-12-01 2014-11-30 07075946 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2013-11-30 07075946 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-11-30 07075946 uk-gaap:PlantMachinery 2013-12-01 2014-11-30 07075946 uk-gaap:PlantMachinery 2013-11-30 07075946 uk-gaap:PlantMachinery 2014-11-30 07075946 uk-gaap:Vehicles 2013-12-01 2014-11-30 07075946 uk-gaap:Vehicles 2013-11-30 07075946 uk-gaap:Vehicles 2014-11-30 07075946 uk-gaap:FixturesFittings 2013-12-01 2014-11-30 07075946 uk-gaap:FixturesFittings 2013-11-30 07075946 uk-gaap:FixturesFittings 2014-11-30 07075946 uk-gaap:ComputerEquipment 2013-12-01 2014-11-30 07075946 uk-gaap:ComputerEquipment 2013-11-30 07075946 uk-gaap:ComputerEquipment 2014-11-30 07075946 uk-gaap:SharesListedFixedAssetInvestments 2013-11-30 07075946 uk-gaap:SharesListedFixedAssetInvestments 2013-12-01 2014-11-30 07075946 uk-gaap:SharesListedFixedAssetInvestments 2014-11-30 07075946 uk-gaap:SharesUnlistedFixedAssetInvestments 2013-11-30 07075946 uk-gaap:SharesUnlistedFixedAssetInvestments 2013-12-01 2014-11-30 07075946 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-11-30 07075946 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2013-11-30 07075946 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2013-12-01 2014-11-30 07075946 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-11-30 07075946 uk-gaap:ProvisionsForBadDebts 2013-11-30 07075946 uk-gaap:ProvisionsForBadDebts 2013-12-01 2014-11-30 07075946 uk-gaap:ProvisionsForBadDebts 2014-11-30 07075946 uk-gaap:ProvisionsForDeferredTaxation 2013-11-30 07075946 uk-gaap:ProvisionsForDeferredTaxation 2013-12-01 2014-11-30 07075946 uk-gaap:ProvisionsForDeferredTaxation 2014-11-30 07075946 uk-gaap:OtherProvisions 2013-11-30 07075946 uk-gaap:OtherProvisions 2013-12-01 2014-11-30 07075946 uk-gaap:OtherProvisions 2014-11-30 07075946 uk-gaap:WithinOneYear 2013-11-30 07075946 uk-gaap:WithinOneYear 2013-12-01 2014-11-30 07075946 uk-gaap:WithinOneYear 2014-11-30 07075946 uk-gaap:AfterOneYear 2013-11-30 07075946 uk-gaap:AfterOneYear 2013-12-01 2014-11-30 07075946 uk-gaap:AfterOneYear 2014-11-30 07075946 uk-bus:AllOrdinaryShares 2014-11-30 07075946 uk-bus:AllOrdinaryShares 2013-11-30 07075946 uk-bus:OrdinaryShareClass1 2014-11-30 07075946 uk-bus:OrdinaryShareClass2 2014-11-30 07075946 uk-bus:OrdinaryShareClass3 2014-11-30 07075946 uk-bus:OrdinaryShareClass4 2014-11-30 07075946 uk-bus:OrdinaryShareClass5 2014-11-30 07075946 uk-bus:OrdinaryShareClass1 2013-12-01 2014-11-30 07075946 uk-bus:OrdinaryShareClass2 2013-12-01 2014-11-30 07075946 uk-bus:OrdinaryShareClass3 2013-12-01 2014-11-30 07075946 uk-bus:OrdinaryShareClass4 2013-12-01 2014-11-30 07075946 uk-bus:OrdinaryShareClass5 2013-12-01 2014-11-30 07075946 uk-bus:PreferenceShareClass1 2014-11-30 07075946 uk-bus:PreferenceShareClass2 2014-11-30 07075946 uk-bus:PreferenceShareClass3 2014-11-30 07075946 uk-bus:PreferenceShareClass4 2014-11-30 07075946 uk-bus:PreferenceShareClass5 2014-11-30 07075946 uk-bus:PreferenceShareClass1 2013-12-01 2014-11-30 07075946 uk-bus:PreferenceShareClass2 2013-12-01 2014-11-30 07075946 uk-bus:PreferenceShareClass3 2013-12-01 2014-11-30 07075946 uk-bus:PreferenceShareClass4 2013-12-01 2014-11-30 07075946 uk-bus:PreferenceShareClass5 2013-12-01 2014-11-30 07075946 uk-bus:CompanySecretary 2013-12-01 2014-11-30 07075946 uk-bus:RegisteredOffice 2013-12-01 2014-11-30 07075946 uk-bus:EntityAccountantsOrAuditors 2013-12-01 2014-11-30 07075946 uk-bus:EntityAccountantsOrAuditors 2014-11-30 07075946 uk-bus:MainBusiness 2013-12-01 2014-11-30 07075946 uk-bus:EntityBankers 2013-12-01 2014-11-30 07075946 uk-bus:EntityLawyersOrLegalAdvisers 2013-12-01 2014-11-30 07075946 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2013-12-01 2014-11-30 07075946 uk-bus:HighestPaidDirector 2013-12-01 2014-11-30 07075946 uk-bus:HighestPaidDirector 2014-11-30 07075946 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2013-12-01 2014-11-30 07075946 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2013-12-01 2014-11-30 07075946 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2013-12-01 2014-11-30 07075946 uk-bus:AllEntityOfficers 2013-12-01 2014-11-30 07075946 uk-gaap:InvestmentProperties 2013-11-30 07075946 uk-gaap:InvestmentProperties 2013-12-01 2014-11-30 07075946 uk-gaap:InvestmentProperties 2014-11-30 07075946 uk-gaap:IntellectualProperty 2013-12-01 2014-11-30 07075946 uk-gaap:IntellectualProperty 2013-11-30 07075946 uk-gaap:IntellectualProperty 2014-11-30 07075946 uk-countries:UnitedKingdom 2013-12-01 2014-11-30 07075946 uk-countries:Europe 2013-12-01 2014-11-30 07075946 uk-countries:NorthAmerica 2013-12-01 2014-11-30 07075946 uk-countries:SouthAmerica 2013-12-01 2014-11-30 07075946 uk-countries:Asia 2013-12-01 2014-11-30 07075946 uk-countries:RestWorldOutsideUK 2013-12-01 2014-11-30 07075946 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2013-12-01 2014-11-30 07075946 uk-gaap:LeasedTangibleFixedAssets 2013-12-01 2014-11-30 07075946 uk-gaap:AllSubsidiaries 2013-12-01 2014-11-30 07075946 uk-gaap:AllAssociates 2013-12-01 2014-11-30 07075946 dpl-gaap:CostSales 2013-11-30 07075946 dpl-gaap:CostSales 2014-11-30 07075946 dpl-gaap:CostSales 2013-12-01 2014-11-30 07075946 dpl-gaap:DistributionCosts 2013-12-01 2014-11-30 07075946 dpl-gaap:AdministrativeExpenses 2013-12-01 2014-11-30 07075946 uk-bus:Director1 2013-12-01 2014-11-30 07075946 uk-bus:Director1 2014-11-30

Registered number: 07075946

Abbreviated accounts

For The Year Ended 30 November 2015

Camabelu Limited

Essential Scaffolding Group (London) Limited

Company No. 07075946

Abbreviated Balance Sheet 30 November 2015

Abbreviated Balance Sheet

		2015		2014
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	2		361,972		190,791

			361,972		190,791
CURRENT ASSETS
Debtors		805,455		228,611
Cash at bank and in hand		300,050		266,164

		1,105,505		494,775
Creditors: Amounts Falling Due Within One Year		(287,649)		(272,146)

NET CURRENT ASSETS (LIABILITIES)			817,856		222,629

TOTAL ASSETS LESS CURRENT LIABILITIES			1,179,828		413,420

Creditors: Amounts Falling Due After More Than One Year	3		(464,698)		(5,153)

PROVISIONS FOR LIABILITIES
Deferred Taxation			(71,383)		(36,925)

NET ASSETS			643,747		371,342

CAPITAL AND RESERVES
Called up share capital	4		2		1
Profit and Loss Account			643,745		371,341

SHAREHOLDERS' FUNDS			643,747		371,342

Page 1

Essential Scaffolding Group (London) Limited

Company No. 07075946

Abbreviated Balance Sheet (continued) 30 November 2015

For the year ending 30 November 2015 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

The member has 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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Mr Grant Conley

30/08/2016

Page 2

Essential Scaffolding Group (London) Limited

Notes to the Abbreviated Accounts

For The Year Ended 30 November 2015

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of value added tax. Revenue is recognised on a work done basis. Retentions are removed from turnover until they are paid.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

Deferred Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

Page 3

Essential Scaffolding Group (London) Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 30 November 2015

Tangible Assets


	Total
Cost	£
As at 1 December 2014	300,978
Additions	289,639

As at 30 November 2015	590,617

Depreciation
As at 1 December 2014	110,187
Provided during the period	118,458

As at 30 November 2015	228,645

Net Book Value
As at 30 November 2015	361,972

As at 1 December 2014	190,791

The net book value of assets held under hire purchase contracts, included above, amounted to £45,000 in plant and machinery and £4,778 (2014 £6,371) in motor vehicles.

Creditors: Amounts Falling Due After More Than One Year

	2015	2014
	£	£
Net obligations under finance lease and hire purchase contracts	23,515	5,153
Bank loans	441,183	-

	464,698	5,153

Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured.

	2015	2014
	£	£
Net obligations under finance lease and hire purchase contracts	51,543	7,556
Bank loans and overdrafts	456,485	-

Page 4

Essential Scaffolding Group (London) Limited

Notes to the Abbreviated Accounts (continued)

For The Year Ended 30 November 2015

Share Capital

	Value	Number	2015	2014
Allotted, called up and fully paid	£		£	£
Ordinary shares	0.010	50	1	1

Ordinary A shares	0.010	50	1	-




		100	2	1

During the year the shares were redesignated from 100 ordinary £0.01 shares in to 50 ordinary £0.01 and 50 ordinary A £0.01 shares. Both share types rank pari passu except that different rates of dividend can be paid.

Transactions With and Loans to Directors

At the balance sheet date, Mr G Conley owed the company £1,910; this amount was repaid after the year end. Dividends paid to directors amounted to £24,000.

Parent Undertaking and Controlling Party

The company's immediate and parent undertaking is Essential Holdings Limited. Essential Holdings Limited was incorporated in England & Wales. There is no ultimate controlling party as Essential Holdings Limited is controlled in combination.

Page 5