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Company Registration No. 12361313 (England and Wales)
E SAMUEL PROPERTIES LIMITED Unaudited accounts for the year ended 31 December 2024
E SAMUEL PROPERTIES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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E SAMUEL PROPERTIES LIMITED Company Information for the year ended 31 December 2024
Directors
Samuel BELAY Kisanet Habtemichael HABTE
Company Number
12361313 (England and Wales)
Registered Office
64B Roseville Road LEEDS LS8 5DR United Kingdom
Accountants
DAS Financials Unity Business Centre 26 Roundhay Road Leeds LS7 1AB
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E SAMUEL PROPERTIES LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investment property
4
150,000 
150,000 
Current assets
Cash at bank and in hand
651 
309 
Creditors: amounts falling due within one year
5
(4,393)
(4,826)
Net current liabilities
(3,742)
(4,517)
Total assets less current liabilities
146,258 
145,483 
Creditors: amounts falling due after more than one year
6
(111,320)
(111,320)
Provisions for liabilities
Deferred tax
(5,807)
(5,807)
Net assets
29,131 
28,356 
Capital and reserves
Called up share capital
100 
100 
Fair value reserve
27,286 
27,286 
Profit and loss account
1,745 
970 
Shareholders' funds
29,131 
28,356 
For the year ending 31 December 2024 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 September 2025 and were signed on its behalf by
Samuel BELAY Director Company Registration No. 12361313
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E SAMUEL PROPERTIES LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
E SAMUEL PROPERTIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12361313. The registered office is 64B, Roseville Road, LEEDS, LS8 5DR, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
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.
4
Investment property
2024 
£ 
Fair value at 1 January 2024
150,000 
At 31 December 2024
150,000 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
162 
- 
Other creditors
385 
363 
Loans from directors
3,846 
4,463 
4,393 
4,826 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
111,320 
111,320 
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E SAMUEL PROPERTIES LIMITED Notes to the Accounts for the year ended 31 December 2024
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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