ETA Progressive Design Ltd Filleted Accounts Cover |  |

| ETA Progressive Design Ltd |
|  | Company No. 10193803 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 May 2023 |  |  |

ETA Progressive Design Ltd Directors Report Registrar |  |

The Director presents his report and the accounts for the year ended 31 May 2023.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was interior works.
Director |  |  |  |  |
The Director who served at any time during the year was as follows:
E. Toaca |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
E. Toaca |  |  |  |  |  |
Director |  |  |  |  |  |
31 May 2023 |  |  |  |  |  |

ETA Progressive Design Ltd Balance Sheet Registrar |  |

at | 31 May 2023 |  |  |  |  |  |  |
Company No. | 10193803 |  | Notes | 2023 |  |  |  | 2022
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | - |  |  |  | -
Current assets |  |  |  |  |  |  |
| Debtors |  | 5 | 12,358 |  |  |  | 16,758
| Cash at bank and in hand |  |  | 4,108 |  |  |  | 95
|  |  |  |  |  | 16,466 |  |  |  | 16,853
Creditors: Amount falling due within one year | 6 | (253) |  |  |  | (1,104)
Net current assets |  |  | 16,213 |  |  |  | 15,749
Total assets less current liabilities |  |  | 16,213 |  |  |  | 15,749
Creditors: Amounts falling due after more than one year | 7 | (33,334) |  |  |  | (38,864)
Net liabilities |  |  | (17,121) |  |  |  | (23,115)
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 1 |  |  |  | 1
| Profit and loss account |  | 8 | (17,122) |  |  |  | (23,116)
Total equity |  |  | (17,121) |  |  |  | (23,115)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 May 2023 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 May 2023 |  |  |  |  |  |
And signed on its behalf by: |  |  |  |  |  |  |
E. Toaca |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
31 May 2023 |  |  |  |  |  |  |  |

ETA Progressive Design Ltd Notes to the Accounts Registrar |  |

for the year ended 31 May 2023 |  |  |  |  |  |  |  |

1 | General information |  |  |  |  |  |  |  |
| Its registered number is: 10193803 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| Unit 6 Mulberry Place |  |  |  |  |  |  |  |  |  |
| Pinnell Road |  |  |  |  |  |  |  |  |  |
| London |  |  |  |  |  |  |  |  |  |
| SE9 6AR |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Motor vehicles |  | 20% Straight line |  |  |  |  |  |

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2023 |  |  |  | 2022
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 0 |  |  |  | 1

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2022 |  |  |  |  |  |  |  | 27,323 |  | 27,323
|  | At 31 May 2023 |  |  |  |  |  |  |  | 27,323 |  | 27,323
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 June 2022 |  |  |  |  |  |  |  | 27,323 |  | 27,323
|  | At 31 May 2023 |  |  |  |  |  |  |  | 27,323 |  | 27,323
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 May 2023 |  |  |  |  |  |  |  | - |  | -
|  | At 31 May 2022 |  |  |  |  |  |  |  | - |  | -

5 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2023 |  |  |  | 2022
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Other debtors |  |  |  | 12,358 |  |  |  | 16,758
|  |  |  |  |  |  |  |  |  | 12,358 |  |  |  | 16,758

6 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2023 |  |  |  | 2022
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Taxes and social security |  |  |  | 253 |  |  |  | 1,104
|  |  |  |  |  |  |  |  |  | 253 |  |  |  | 1,104

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due after more than one year |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2023 |  |  |  | 2022
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 33,334 |  |  |  | 38,864
|  |  |  |  |  |  |  |  |  | 33,334 |  |  |  | 38,864

8 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

ETA Progressive Design Ltd 10193803 31 May 2023 01 June 2022 false 31 May 2023 BTCSoftware AP Solution 2023 10.3.01 10.3.01 true 10193803 2022-06-01 2023-05-31 10193803 2023-05-31 10193803 2022-05-31 10193803 core:WithinOneYear 2023-05-31 10193803 core:WithinOneYear 2022-05-31 10193803 core:AfterOneYear 2023-05-31 10193803 core:AfterOneYear 2022-05-31 10193803 core:ShareCapital 2023-05-31 10193803 core:ShareCapital 2022-05-31 10193803 core:RetainedEarningsAccumulatedLosses 2023-05-31 10193803 core:RetainedEarningsAccumulatedLosses 2022-05-31 10193803 bus:RegisteredOffice 2022-06-01 2023-05-31 10193803 core:MotorVehicles 2022-06-01 2023-05-31 10193803 2021-06-01 2022-05-31 10193803 core:MotorVehicles 2022-06-01 10193803 2022-06-01 10193803 core:MotorVehicles 2023-05-31 10193803 core:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 10193803 bus:SmallEntities 2022-06-01 2023-05-31 10193803 bus:FullAccounts 2022-06-01 2023-05-31 10193803 bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 10193803 bus:Director1 2022-06-01 2023-05-31 10193803 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure