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Company Registration No. 13176162 (England and Wales)
ESYA.LAW LTD Unaudited accounts for the year ended 31 March 2025
ESYA.LAW LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
ESYA.LAW LTD Company Information for the year ended 31 March 2025
Director
Jonathan Percy
Company Number
13176162 (England and Wales)
Registered Office
Hophouse Maltings Park Colchester Road, West Bergholt Colchester CO6 3TJ England
Accountants
Arth Limited 655 Milton Keynes Business Centre Hayley Court Linford Wood Milton Keynes Buckinghamshire MK14 6GD
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ESYA.LAW LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
145,452
1,075
Investments
5
10,050
-
155,502
1,075
Current assets
Debtors
6
64,600
22,884
Cash at bank and in hand
55,968
80,330
120,568
103,214
Creditors: amounts falling due within one year
7
(222,868)
(103,408)
Net current liabilities
(102,300)
(194)
Net assets
53,202
881
Capital and reserves
Called up share capital
100
100
Profit and loss account
53,102
781
Shareholders' funds
53,202
881
For the year ending 31 March 2025 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 director acknowledges his 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 and authorised for issue on 30 December 2025 and were signed on its behalf by
Jonathan Percy Director Company Registration No. 13176162
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ESYA.LAW LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ESYA.LAW LTD is a private company, limited by shares, registered in England and Wales, registration number 13176162. The registered office is Hophouse, Maltings Park, Colchester Road, West Bergholt, Colchester, CO6 3TJ, 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.
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.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the company continues to adopt the going concern basis of accounting in preparing the financial statements.
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:
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
-
57
1,439
1,496
Additions
144,128
704
-
144,832
At 31 March 2025
144,128
761
1,439
146,328
Depreciation
At 1 April 2024
-
7
414
421
Charge for the year
-
96
359
455
At 31 March 2025
-
103
773
876
Net book value
At 31 March 2025
144,128
658
666
145,452
At 31 March 2024
-
50
1,025
1,075
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ESYA.LAW LTD Notes to the Accounts for the year ended 31 March 2025
5
Investments
Other investments
£
Valuation at 1 April 2024
-
Additions
10,050
Valuation at 31 March 2025
10,050
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
64,144
22,646
Accrued income and prepayments
456
238
64,600
22,884
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
12,979
10,730
Trade creditors
2,099
1,400
Amounts owed to group undertakings and other participating interests
-
300
Taxes and social security
62,827
51,878
Loans from directors
142,383
37,950
Accruals
2,580
1,150
222,868
103,408
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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