Eske Consultancy Limted iXBRL

Company Registration Number: 12617926

Eske Consultancy Limted

Unaudited Financial Statements

for the financial year ended 31 May 2026

Eske Consultancy Limted

DIRECTOR AND OTHER INFORMATION


Director	Arlene O'Brien


Company Registration Number	12617926


Registered Office	167 - 169 Great Portland Street
	5th Floor
	London
	W1W 5PF


Business Address	19 Rathfort Crescent
	Belleek
	Fermanagh
	BT48 3JP


Accountants	MCI Chartered Accountants
	Sentinel House
	13 Pump Street
	Derry
	BT48 6JG


Bankers	Tide Business Account
	4th Floor
	The Featherstone Building
	66 City Road
	EC1Y 2AL

Eske Consultancy Limted

Company Registration Number: 12617926

BALANCE SHEET

as at 31 May 2026

		2026	2025
	Notes	£	£

Fixed Assets

Tangible assets	3	2,559	1,337
		─────────	─────────

Current Assets

Debtors	4	25,682	4,493
Cash at bank and in hand		14,384	801
		─────────	─────────
		40,066	5,294
		─────────	─────────
Creditors: amounts falling due within one year	5	(41,761)	(6,349)
		─────────	─────────
Net Current Liabilities		(1,695)	(1,055)
		─────────	─────────
Total Assets less Current Liabilities		864	282

Provisions for liabilities	6	(640)	(254)
		─────────	─────────
Net Assets		224	28
		═════════	═════════

Capital and Reserves

Called up share capital	1	1
Statement of income and retained earnings	223	27
	─────────	─────────
Shareholders' Funds	224	28
	═════════	═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.

For the financial year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 18 September 2026



Arlene O'Brien
Director

Eske Consultancy Limted

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 May 2026

General Information

Eske Consultancy Limted is a company limited by shares incorporated and registered in England. The registered number of the company is 12617926. The registered office of the company is 167 - 169 Great Portland Street, 5th Floor, London, W1W 5PF. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 May 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover is measured at the fair value of the consideration receivable net of VAT and discounts. The policy adopted for the recognition of turnover is as follows:

Rendering services

When the outcome of a transaction can be estimated reliably, turnover from management and consultancy services is recognised by reference to the stage of completion at the Balance Sheet date. The stage of completion is measured by reference to the labour hours completed and materials consumed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Straight line

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimated the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current markets assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Income and Retained Earnings, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has an obligation at the Balance Sheet date as a result of a past event and it is probable that an outflow of economic benefits will be required in settlement of that obligation and the amount can be reliably estimated.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Statement of Income and Retained Earnings.

Ordinary share capital

The ordinary share capital of the company is presented as equity.


3.	Tangible assets
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 June 2025	3,399	3,399
	Additions	2,389	2,389
		─────────	─────────
	At 31 May 2026	5,788	5,788
		─────────	─────────
	Depreciation
	At 1 June 2025	2,062	2,062
	Charge for the financial year	1,167	1,167
		─────────	─────────
	At 31 May 2026	3,229	3,229
		─────────	─────────
	Net book value
	At 31 May 2026	2,559	2,559
		═════════	═════════
	At 31 May 2025	1,337	1,337
		═════════	═════════


4.	Debtors	2026	2025
		£	£

	Trade debtors	20,370	-
	Amounts owed by related parties	5,312	-
	Director's current account	-	4,493
		─────────	─────────
		25,682	4,493
		═════════	═════════


5.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Trade creditors	10,339	-
	Taxation	20,112	5,099
	Other creditors	10,060	-
	Accruals	1,250	1,250
		─────────	─────────
		41,761	6,349
		═════════	═════════


6.	Provisions for liabilities

	The amounts provided for deferred taxation are analysed below:

		Capital	Total	Total
		allowances

			2026	2025
		£	£	£

	At financial year start	254	254	144
	Charged to profit and loss	386	386	110
		─────────	─────────	─────────
	At financial year end	640	640	254
		═════════	═════════	═════════