REGISTERED NUMBER: 02267151 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

ESEMBEE ASSOCIATES LTD

T/A

BOSTON BILLY

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

S.N. Khalid

J Masood

Registered office:

6 Rugby Street

Manchester

Lancashire

M8 9SN

Registered number:

02267151 (England and Wales)

Accountant:

DBF Associates

Chartered Accountants

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Property, plant and equipment

4

3,235

4,313

Current assets

Inventories

640,219

449,824

Debtors

5

77,692

121,678

Cash at bank and in hand

116,448

177,014

834,359

748,516

Creditors

Amounts falling due within one year

6

486,651

393,547

Net current assets

347,708

354,969

Total assets less current liabilities

350,943

359,282

Capital and reserves

Called up share capital

7

4,998

4,998

Retained earnings

345,945

354,284

Shareholders' funds

350,943

359,282

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th August 2026 and were signed on its behalf by:

S.M. Khalid - Director

1.	Statutory information

Esembee Associates Ltd 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

Revenue 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.

Motor vehicles

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 4 (2024 - 5 ) .

4.	Property, plant and equipment

Motor

vehicles

£

Cost

At 1st January 2025

and 31st December 2025

19,196

Depreciation

At 1st January 2025

14,883

Charge for year

1,078

At 31st December 2025

15,961

Net book value

At 31st December 2025

3,235

At 31st December 2024

4,313

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

77,692

121,632

Directors' loan accounts

-

46

77,692

121,678

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

473,381

384,028

Tax

861

7,349

Social security and other taxes

922

1,237

VAT

10,983

933

Directors' loan accounts

504

-

486,651

393,547

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4,998

Ordinary

£1.00

4,998

4,998