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Registration number: 03160854

Essenjay Associates Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Essenjay Associates Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Essenjay Associates Limited

(Registration number: 03160854)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 1,737 | 1,854
Current assets |  |  |
Debtors | 6 | 6,470 | 5,324
Cash at bank and in hand |  | 2,318 | 5,115
|  | 8,788 | 10,439
Creditors: Amounts falling due within one year | 7 | (7,742) | (8,489)
Net current assets |  | 1,046 | 1,950
Net assets |  | 2,783 | 3,804
Capital and reserves |  |  |
Called up share capital | 8 | 10 | 10
Retained earnings |  | 2,773 | 3,794
Shareholders' funds |  | 2,783 | 3,804

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 July 2026 and signed on its behalf by:

......................................... Mrs S M Cross Company secretary and director

Essenjay Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
30 St Giles'
Oxford
OX1 3LE

The principal place of business is:
Maple Court
High Street
North Moreton
Didcot
Oxon
OX11 9AT

These financial statements were authorised for issue by the Board on 9 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Essenjay Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Essenjay Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 616 | 534

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 4,737 | 4,737
Additions | 499 | 499
At 31 March 2026 | 5,236 | 5,236
Depreciation
At 1 April 2025 | 2,883 | 2,883
Charge for the year | 616 | 616
At 31 March 2026 | 3,499 | 3,499
Carrying amount
At 31 March 2026 | 1,737 | 1,737
At 31 March 2025 | 1,854 | 1,854

6 | Debtors

| 2026 £ | 2025 £
Trade debtors | 5,106 | 5,000
Prepayments | 1,364 | 324
| 6,470 | 5,324

Essenjay Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 4,869 | 5,611
Accruals and deferred income | 2,873 | 2,878
| 7,742 | 8,489

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 10 | 10 | 10 | 10

9 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £2,000.00 (2025 - £1,900.00) per ordinary share |  | 20,000 |  | 19,000