IRIS Accounts Production v24.2.0.383 02267151 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh022671512022-12-31022671512023-12-31022671512023-01-012023-12-31022671512021-12-31022671512022-01-012022-12-31022671512022-12-3102267151ns15:EnglandWales2023-01-012023-12-3102267151ns14:PoundSterling2023-01-012023-12-3102267151ns10:Director12023-01-012023-12-3102267151ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3102267151ns10:SmallEntities2023-01-012023-12-3102267151ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3102267151ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3102267151ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3102267151ns10:FullAccounts2023-01-012023-12-3102267151ns10:OrdinaryShareClass12023-01-012023-12-3102267151ns10:Director22023-01-012023-12-3102267151ns10:Director32023-01-012023-12-3102267151ns10:RegisteredOffice2023-01-012023-12-3102267151ns5:CurrentFinancialInstruments2023-12-3102267151ns5:CurrentFinancialInstruments2022-12-3102267151ns5:ShareCapital2023-12-3102267151ns5:ShareCapital2022-12-3102267151ns5:RetainedEarningsAccumulatedLosses2023-12-3102267151ns5:RetainedEarningsAccumulatedLosses2022-12-3102267151ns5:FurnitureFittings2023-01-012023-12-3102267151ns5:MotorVehicles2023-01-012023-12-3102267151ns5:FurnitureFittings2022-12-3102267151ns5:MotorVehicles2022-12-3102267151ns5:FurnitureFittings2023-12-3102267151ns5:MotorVehicles2023-12-3102267151ns5:FurnitureFittings2022-12-3102267151ns5:MotorVehicles2022-12-3102267151ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3102267151ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-3102267151ns10:OrdinaryShareClass12023-12-31
REGISTERED NUMBER: 02267151 (England and Wales)









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

ESEMBEE ASSOCIATES LTD
T/A
BOSTON BILLY

ESEMBEE ASSOCIATES LTD (REGISTERED NUMBER: 02267151)
T/A BOSTON BILLY






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ESEMBEE ASSOCIATES LTD
T/A BOSTON BILLY

COMPANY INFORMATION
for the Year Ended 31st December 2023







Directors: S.N. Khalid
J Masood





Registered office: 6 Rugby Street
Manchester
Lancashire
M8 9SN





Registered number: 02267151 (England and Wales)





Accountant: DBF Associates
Chartered Accountants
10 Park Place
Manchester
Lancashire
M4 4EY

ESEMBEE ASSOCIATES LTD (REGISTERED NUMBER: 02267151)
T/A BOSTON BILLY

BALANCE SHEET
31st December 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Property, plant and equipment 4 5,751 7,668

Current assets
Inventories 484,657 234,198
Debtors 5 155,273 181,098
Cash at bank and in hand 336,809 493,875
976,739 909,171
Creditors
Amounts falling due within one year 6 592,399 528,733
Net current assets 384,340 380,438
Total assets less current liabilities 390,091 388,106

Capital and reserves
Called up share capital 7 4,998 4,998
Retained earnings 385,093 383,108
Shareholders' funds 390,091 388,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th September 2024 and were signed on its behalf by:





S.M. Khalid - Director


ESEMBEE ASSOCIATES LTD (REGISTERED NUMBER: 02267151)
T/A BOSTON BILLY

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023

1. Statutory information

Esembee Associates Ltd 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
Revenue 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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

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 4 (2022 - 4 ) .

4. Property, plant and equipment
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
Cost
At 1st January 2023
and 31st December 2023 18,312 19,196 37,508
Depreciation
At 1st January 2023 18,312 11,528 29,840
Charge for year - 1,917 1,917
At 31st December 2023 18,312 13,445 31,757
Net book value
At 31st December 2023 - 5,751 5,751
At 31st December 2022 - 7,668 7,668

ESEMBEE ASSOCIATES LTD (REGISTERED NUMBER: 02267151)
T/A BOSTON BILLY

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 155,273 176,168
Prepayments - 4,930
155,273 181,098

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 552,849 485,101
Tax 9,222 1,260
Social security and other taxes 525 351
VAT 29,482 38,707
Directors' loan accounts 321 743
Accrued expenses - 2,571
592,399 528,733

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
4,998 Ordinary £1.00 4,998 4,998