REGISTERED NUMBER: 05532623 (England and Wales)

ESMAY LIMITED

Unaudited Financial Statements

for the Year Ended 31 May 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

Director:

Mr J Walsh

Secretary:

Mrs M C Walsh

Registered office:

Artisans House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Registered number:

05532623 (England and Wales)

Accountants:

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

FIXED ASSETS

Tangible assets

4

1,716

2,288

CURRENT ASSETS

Debtors

5

3,214

-

Cash at bank

591

21,645

3,805

21,645

CREDITORS

Amounts falling due within one year

6

780

12,138

NET CURRENT ASSETS

3,025

9,507

TOTAL ASSETS LESS CURRENT LIABILITIES

4,741

11,795

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

4,641

11,695

SHAREHOLDERS' FUNDS

4,741

11,795

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 January 2026 and were signed by:

Mr J Walsh - Director

1.	STATUTORY INFORMATION

Esmay Limited 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

Turnover 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.

Office equipment

-

25% on reducing balance

Debtors and creditors

Debtors and creditors are shown are their net realisable value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

Cost

At 1 June 2024

and 31 May 2025

3,432

Depreciation

At 1 June 2024

1,144

Charge for year

572

At 31 May 2025

1,716

Net book value

At 31 May 2025

1,716

At 31 May 2024

2,288

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,214

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

11,330

Other creditors

780

808

780

12,138

7.

RESERVES

Retained

earnings

£

At 1 June 2024

11,695

Deficit for the year

(2,054

)

Dividends

(5,000

)

At 31 May 2025

4,641