Registered number
12071561
Eyna Limited
Filleted Accounts
30 June 2023
Eyna Limited
Registered number: 12071561
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 773 943
Current assets
Debtors 4 - 13,713
Cash at bank and in hand 2,001 2,681
2,001 16,394
Creditors: amounts falling due within one year 5 (2,682) (5,412)
Net current (liabilities)/assets (681) 10,982
Net assets 92 11,925
Capital and reserves
Called up share capital 1 1
Profit and loss account 91 11,924
Shareholder's funds 92 11,925
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
David Valansi Levi
Director
Approved by the board on 16 October 2023
Eyna Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment 18% Reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A corporation tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A corporation tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Corporation tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Equipment
£
Cost
At 1 July 2022 1,593
At 30 June 2023 1,593
Depreciation
At 1 July 2022 650
Charge for the year 170
At 30 June 2023 820
Net book value
At 30 June 2023 773
At 30 June 2022 943
4 Debtors 2023 2022
£ £
Trade debtors - 13,713
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 1,098 2,850
Taxation and social security costs 1,582 2,467
Other creditors 2 95
2,682 5,412
6 Other information
Eyna Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Ranelagh Close
Edware
Middlesex
HA8 8HL
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