Esank Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

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Esank Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: SC446361

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		6,211		7,387

			6,211		7,387
CURRENT ASSETS
Debtors	5	259,290		-
Cash at bank and in hand		150,898		226,073

		410,188		226,073
NET CURRENT ASSETS (LIABILITIES)			410,188		226,073

TOTAL ASSETS LESS CURRENT LIABILITIES			416,399		233,460

Creditors: Amounts Falling Due After More Than One Year	6		(45,964 )		(34,441 )

NET ASSETS			370,435		199,019

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			370,434		199,018

SHAREHOLDERS' FUNDS			370,435		199,019

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Esank Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms A Cherek

Director

28/08/2026

The notes on pages 4 to 5 form part of these financial statements.

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Esank Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Esank Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC446361 . The registered office is 9a Tinto Place, Edinburgh, EH6 5GD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investments

	Listed
	£
Cost or Valuation
As at 1 May 2025	7,387
Revaluations	(1,176 )

As at 30 April 2026	6,211

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	6,211

As at 1 May 2025	7,387

Company holds 16.33% of ordinary share capital in Fio Gaz Sanayi Ve Ticaret A.S., a company registered in Turkey.

5. Debtors

	2026	2025
	£	£
Due within one year
Loans <1yr	259,290	-

i) £259,290 loan to shareholder

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Loans >1yr	45,964	34,441

Loans represents:

i) £45,964 interest free loan is due to Entropia Stiftung, a company registered in Liechtenstein.

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Esank Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

Page 5

Director	Ms A Cherek

Company Number	SC446361

Registered Office	9a Tinto Place
	Edinburgh
	EH6 5GD