REGISTERED NUMBER: 04445829 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

EASYIPEASY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Arazy

M L Wyman

SECRETARY:

H Wyman

REGISTERED OFFICE:

Unit 3 Delta Court

Manor Way

Borehamwood

Hertfordshire

WD6 1FJ

REGISTERED NUMBER:

04445829 (England and Wales)

ACCOUNTANTS:

mgr Weston Kay LLP

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

CURRENT ASSETS

Debtors

5

234,180

267,582

Cash at bank and in hand

312,305

235,587

546,485

503,169

CREDITORS

Amounts falling due within one year

6

87,197

86,839

NET CURRENT ASSETS

459,288

416,330

TOTAL ASSETS LESS CURRENT LIABILITIES

459,288

416,330

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

459,286

416,328

SHAREHOLDERS' FUNDS

459,288

416,330

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 8 September 2026 and were signed on its behalf by:

M L Wyman - Director

1.	STATUTORY INFORMATION

Easyipeasy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3 Delta Court, Manor Way, Borehamwood, Hertfordshire.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% straight line

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 June 2025

and 31 May 2026

1,713

DEPRECIATION

At 1 June 2025

and 31 May 2026

1,713

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

6,600

4,582

Amounts owed by group undertakings

224,000

263,000

Other debtors

3,580

-

234,180

267,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

1,946

834

Taxation and social security

27,333

29,235

Other creditors

57,918

56,770

87,197

86,839

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

2

Ordinary

£1

2

2

8.	RELATED PARTY DISCLOSURES

Included in Other debtors are interest free loans totalling £224,000 (2025: £263,000) to company under control of common directors.