BrightAccountsProduction v1.0.0 v1.0.0 2023-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activities of the company are the the provision of consultancy and management services 8 July 2024 0 0 12617926 2024-05-31 12617926 2023-05-31 12617926 2022-05-31 12617926 2023-06-01 2024-05-31 12617926 2022-06-01 2023-05-31 12617926 uk-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 12617926 uk-curr:PoundSterling 2023-06-01 2024-05-31 12617926 uk-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 12617926 uk-bus:FullAccounts 2023-06-01 2024-05-31 12617926 uk-bus:Director1 2023-06-01 2024-05-31 12617926 uk-bus:RegisteredOffice 2023-06-01 2024-05-31 12617926 uk-bus:Agent1 2023-06-01 2024-05-31 12617926 uk-core:ShareCapital 2024-05-31 12617926 uk-core:ShareCapital 2023-05-31 12617926 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 12617926 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 12617926 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 12617926 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-05-31 12617926 uk-bus:FRS102 2023-06-01 2024-05-31 12617926 uk-core:FurnitureFittingsToolsEquipment 2023-06-01 2024-05-31 12617926 uk-core:CurrentFinancialInstruments 2024-05-31 12617926 uk-core:CurrentFinancialInstruments 2023-05-31 12617926 uk-core:WithinOneYear 2024-05-31 12617926 uk-core:WithinOneYear 2023-05-31 12617926 uk-core:EmployeeBenefits 2023-05-31 12617926 uk-core:EmployeeBenefits 2023-06-01 2024-05-31 12617926 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-05-31 12617926 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-05-31 12617926 uk-core:OtherDeferredTax 2024-05-31 12617926 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-05-31 12617926 uk-core:EmployeeBenefits 2024-05-31 12617926 2023-06-01 2024-05-31 12617926 uk-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 12617926
 
 
Eske Consultancy Limted
 
Unaudited Financial Statements
 
for the financial year ended 31 May 2024
Eske Consultancy Limted
DIRECTOR AND OTHER INFORMATION

 
Director Arlene O'Brien
 
 
Company Registration Number 12617926
 
 
Registered Office 85 Great Portland Street
London
W1W 7LT
 
 
Business Address 19 Rathfort Crescent
Belleek
Fermanagh
BT48 3JP
 
 
Accountants MCI Chartered Accountants
Sentinel House
13 Pump Street
Derry
BT48 6JG



Eske Consultancy Limted
Company Registration Number: 12617926
BALANCE SHEET
as at 31 May 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 3 578 734
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Current Assets
Debtors 4 9,700 -
Cash at bank and in hand 9,506 11,812
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19,206 11,812
───────── ─────────
Creditors: amounts falling due within one year 5 (19,625) (9,283)
───────── ─────────
Net Current (Liabilities)/Assets (419) 2,529
───────── ─────────
Total Assets less Current Liabilities 159 3,263
 
Provisions for liabilities 6 (144) (139)
───────── ─────────
Net Assets 15 3,124
═════════ ═════════
 
Capital and Reserves
Called up share capital 1 1
Statement of income and retained earnings 14 3,123
───────── ─────────
Shareholders' Funds 15 3,124
═════════ ═════════
 
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.
           
For the financial year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 8 July 2024
           
           
Arlene O'Brien          
Director          
           



Eske Consultancy Limted
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2024

   
1. General information
 
Eske Consultancy Limted is a company limited by shares incorporated and registered in England. The registered number of the company is 12617926. The registered office of the company is 85 Great Portland Street, London, W1W 7LT. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of significant accounting policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 May 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover is measured at the fair value of the consideration receivable net of VAT and discounts. The policy adopted for the recognition of turnover is as follows:

Rendering services
When the outcome of a transaction can be estimated reliably, turnover from management and consultancy services is recognised by reference to the stage of completion at the Balance Sheet date. The stage of completion is measured by reference to the labour hours completed and materials consumed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 25% Straight line
 
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimated the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current markets assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.      

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.  

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Income and Retained Earnings, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Provisions
Provisions are recognised when the company has an obligation at the Balance Sheet date as a result of a past event and it is probable that an outflow of economic benefits will be required in settlement of that obligation and the amount can be reliably estimated.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Statement of Income and Retained Earnings.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Tangible assets
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost
At 1 June 2023 1,686 1,686
Additions 354 354
  ───────── ─────────
At 31 May 2024 2,040 2,040
  ───────── ─────────
Depreciation
At 1 June 2023 952 952
Charge for the financial year 510 510
  ───────── ─────────
At 31 May 2024 1,462 1,462
  ───────── ─────────
Net book value
At 31 May 2024 578 578
  ═════════ ═════════
At 31 May 2023 734 734
  ═════════ ═════════
       
4. Debtors 2024 2023
  £ £
 
Trade debtors 9,500 -
Amounts recoverable on long term work-in-progress 200 -
  ───────── ─────────
  9,700 -
  ═════════ ═════════
       
5. Creditors 2024 2023
Amounts falling due within one year £ £
 
Trade creditors 900 45
Taxation 17,225 499
Director's current account - 7,239
Accruals 1,500 1,500
  ───────── ─────────
  19,625 9,283
  ═════════ ═════════
         
6. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2024 2023
  £ £ £
 
At financial year start 139 139 -
Charged to profit and loss 5 5 139
  ───────── ───────── ─────────
At financial year end 144 144 139
  ═════════ ═════════ ═════════



 
 
 
 
 
 
 
 
 
 
 
ESKE CONSULTANCY LIMTED
 
 
SUPPLEMENTARY INFORMATION
 
 
RELATING TO THE FINANCIAL STATEMENTS
 
 
FOR THE FINANCIAL YEAR ENDED 31 MAY 2024