Eske Consultancy Limted iXBRL

Company Registration Number: 12617926

Eske Consultancy Limted

Director's Report and Unaudited Financial Statements

for the financial year ended 31 May 2025

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


Bankers	Tide Business Account
	4th Floor
	The Featherstone Building
	66 City Road
	EC1Y 2AL

Eske Consultancy Limted

DIRECTOR'S REPORT

for the financial year ended 31 May 2025

The director presents her report and the unaudited financial statements for the financial year ended 31 May 2025.

Principal Activity

The principal activities of the company are the the provision of consultancy and management services

Director

The director who served during the financial year is as follows:

Arlene O'Brien

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

Arlene O'Brien

Director

20 August 2025

Eske Consultancy Limted

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

for the financial year ended 31 May 2025

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

■

select suitable accounting policies and apply them consistently;

■

make judgements and accounting estimates that are reasonable and prudent;

■

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board

Arlene O'Brien

Director

20 August 2025

Eske Consultancy Limted

ACCOUNTANTS REPORT

to the Director on the Compilation of the unaudited financial statements of Eske Consultancy Limted

for the financial year ended 31 May 2025

In accordance with the engagement letter dated 26 October 2023 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 May 2025 as set out on pages to which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Eske Consultancy Limted, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 May 2025 your duty to ensure that Eske Consultancy Limted has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Eske Consultancy Limted. You consider that Eske Consultancy Limted is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Eske Consultancy Limted. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MCI CHARTERED ACCOUNTANTS

Sentinel House

13 Pump Street

Derry

BT48 6JG

20 August 2025

Eske Consultancy Limted

STATEMENT OF INCOME AND RETAINED EARNINGS

for the financial year ended 31 May 2025

	2025	2024
Notes	£	£

Turnover	33,760	87,030
	─────────	─────────
Gross profit	33,760	87,030

Administrative expenses	(7,001)	(15,109)
	─────────	─────────
Profit before taxation	26,759	71,921

Tax on profit	(5,046)	(17,230)
	─────────	─────────
Profit for the financial year	21,713	54,691

Equity dividends	(21,700)	(57,800)
Retained profit brought forward	14	3,123
	─────────	─────────
Retained profit carried forward	27	14
	═════════	═════════

Eske Consultancy Limted

Company Registration Number: 12617926

BALANCE SHEET

as at 31 May 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets	3	1,337	578
		─────────	─────────

Current Assets

Debtors	4	4,493	9,700
Cash at bank and in hand		801	9,506
		─────────	─────────
		5,294	19,206
		─────────	─────────
Creditors: amounts falling due within one year	5	(6,349)	(19,625)
		─────────	─────────
Net Current Liabilities		(1,055)	(419)
		─────────	─────────
Total Assets less Current Liabilities		282	159

Provisions for liabilities	6	(254)	(144)
		─────────	─────────
Net Assets		28	15
		═════════	═════════

Capital and Reserves

Called up share capital	1	1
Statement of income and retained earnings	27	14
	─────────	─────────
Shareholders' Funds	28	15
	═════════	═════════

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).

For the financial year ended 31 May 2025 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 20 August 2025



Arlene O'Brien
Director

Eske Consultancy Limted

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 May 2025

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.

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 2025 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 2024	2,040	2,040
	Additions	1,359	1,359
		─────────	─────────
	At 31 May 2025	3,399	3,399
		─────────	─────────
	Depreciation
	At 1 June 2024	1,462	1,462
	Charge for the financial year	600	600
		─────────	─────────
	At 31 May 2025	2,062	2,062
		─────────	─────────
	Net book value
	At 31 May 2025	1,337	1,337
		═════════	═════════
	At 31 May 2024	578	578
		═════════	═════════


4.	Debtors	2025	2024
		£	£

	Trade debtors	-	9,500
	Amounts recoverable on long term work-in-progress	-	200
	Director's current account	4,493	-
		─────────	─────────
		4,493	9,700
		═════════	═════════


5.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	-	900
	Taxation	5,099	17,225
	Accruals	1,250	1,500
		─────────	─────────
		6,349	19,625
		═════════	═════════


6.	Provisions for liabilities

	The amounts provided for deferred taxation are analysed below:

		Capital	Total	Total
		allowances

			2025	2024
		£	£	£

	At financial year start	144	144	139
	Charged to profit and loss	110	110	5
		─────────	─────────	─────────
	At financial year end	254	254	144
		═════════	═════════	═════════

ESKE CONSULTANCY LIMTED

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

Eske Consultancy Limted

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 May 2025



		2025	2024
	Schedule	£	£

Sales

Sales		33,760	87,030
		─────────	─────────
		33,760	87,030

Overhead expenses	1	(7,001)	(15,109)
		─────────	─────────
Net profit		26,759	71,921
		═════════	═════════

Eske Consultancy Limted

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 1 : OVERHEAD EXPENSES

for the financial year ended 31 May 2025



	2025	2024
	£	£

Administration Expenses

Wages and salaries	-	3,600
Insurance	256	255
Printing, postage and stationery	95	133
Telephone	380	369
Computer IT and software costs	638	821
Travel, subsistence and accommodation	2,580	4,737
Consultancy fees	693	3,031
Accountancy	1,250	1,500
Bank charges	24	17
General expenses	485	136
Depreciation of tangible assets	600	510
	─────────	─────────
	7,001	15,109
	═════════	═════════