REGISTERED NUMBER: 08934379 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Essell Accountants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A C Robinson

P W Katz

REGISTERED OFFICE:

29 Howard Street

North Shields

Tyne and Wear

NE30 1AR

REGISTERED NUMBER:

08934379 (England and Wales)

FIXED ASSETS

Tangible assets

4

9,982

7,925

CURRENT ASSETS

Stocks

14,950

9,000

Debtors

5

78,863

85,336

Cash at bank and in hand

361,779

279,613

455,592

373,949

CREDITORS

Amounts falling due within one year

6

124,516

118,345

NET CURRENT ASSETS

331,076

255,604

TOTAL ASSETS LESS CURRENT LIABILITIES

341,058

263,529

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

340,957

263,428

SHAREHOLDERS' FUNDS

341,058

263,529

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

A C Robinson - Director

1.	STATUTORY INFORMATION

Essell Accountants 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.

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

43,088

Additions

6,394

Disposals

(5,865

)

At 31 March 2026

43,617

DEPRECIATION

At 1 April 2025

35,163

Charge for year

4,337

Eliminated on disposal

(5,865

)

At 31 March 2026

33,635

NET BOOK VALUE

At 31 March 2026

9,982

At 31 March 2025

7,925

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

65,472

71,925

Other debtors

13,391

13,411

78,863

85,336

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

2,509

2,428

Taxation and social security

120,916

114,990

Other creditors

1,091

927

124,516

118,345