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REGISTERED NUMBER: 07059665 (England and Wales)











Financial Statements

for the Year Ended 31 March 2023

for

EOS INTERIORS LIMITED

EOS INTERIORS LIMITED (REGISTERED NUMBER: 07059665)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EOS INTERIORS LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr P Leach
Mrs L M Leach
Mr T J Goodman





REGISTERED OFFICE: 15 The Orb
Albion Street
Birmingham
West Midlands
B1 3ED





REGISTERED NUMBER: 07059665 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

EOS INTERIORS LIMITED (REGISTERED NUMBER: 07059665)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 326,444 244,024

CURRENT ASSETS
Stocks 222,000 -
Debtors 5 2,195,362 663,042
Cash at bank 843,854 811,915
3,261,216 1,474,957
CREDITORS
Amounts falling due within one year 6 2,773,992 1,046,102
NET CURRENT ASSETS 487,224 428,855
TOTAL ASSETS LESS CURRENT
LIABILITIES

813,668

672,879

CREDITORS
Amounts falling due after more than one year 7 (33,254 ) (44,935 )

PROVISIONS FOR LIABILITIES 8 (29,510 ) (5,842 )
NET ASSETS 750,904 622,102

CAPITAL AND RESERVES
Called up share capital 9 99 99
Retained earnings 750,805 622,003
SHAREHOLDERS' FUNDS 750,904 622,102

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

EOS INTERIORS LIMITED (REGISTERED NUMBER: 07059665)

Balance Sheet - continued
31 March 2023


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 27 October 2023 and were signed on its behalf by:





Mr P Leach - Director


EOS INTERIORS LIMITED (REGISTERED NUMBER: 07059665)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

EOS Interiors Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Turnover represents the net invoiced sales of goods and services excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on Cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on Cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

EOS INTERIORS LIMITED (REGISTERED NUMBER: 07059665)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2022 161,746 19,377 33,521
Additions - - 3,209
Disposals - - -
At 31 March 2023 161,746 19,377 36,730
DEPRECIATION
At 1 April 2022 - 3,112 33,521
Charge for year - 3,253 22
Eliminated on disposal - - -
At 31 March 2023 - 6,365 33,543
NET BOOK VALUE
At 31 March 2023 161,746 13,012 3,187
At 31 March 2022 161,746 16,265 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 78,989 12,528 306,161
Additions 115,004 3,411 121,624
Disposals - (2,152 ) (2,152 )
At 31 March 2023 193,993 13,787 425,633
DEPRECIATION
At 1 April 2022 20,938 4,566 62,137
Charge for year 31,284 2,866 37,425
Eliminated on disposal - (373 ) (373 )
At 31 March 2023 52,222 7,059 99,189
NET BOOK VALUE
At 31 March 2023 141,771 6,728 326,444
At 31 March 2022 58,051 7,962 244,024

EOS INTERIORS LIMITED (REGISTERED NUMBER: 07059665)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 1,314,489 454,726
Other debtors 2,275 14,540
Client retention 249,202 144,262
Directors' current accounts - 44,577
Prepayments and accrued income 629,396 4,937
2,195,362 663,042

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 4,000 4,000
Hire purchase contracts 7,681 7,681
Trade creditors 678,361 593,744
Amounts owed to group undertakings 1,210,000 -
Tax 399,268 135,704
Social security and other taxes 22,920 12,405
VAT 230,777 149,748
Other creditors 17,477 13,177
Retentions 203,425 129,643
Directors' current accounts 83 -
2,773,992 1,046,102

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 5,333 9,333
Hire purchase contracts 23,921 31,602
33,254 44,935

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 29,510 5,842

Deferred
tax
£   
Balance at 1 April 2022 5,842
Provided during year 23,668
Balance at 31 March 2023 29,510

EOS INTERIORS LIMITED (REGISTERED NUMBER: 07059665)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
NIL D Class Ordinary £1 - 1
NIL E Class Ordinary £1 - 1
NIL A Class Ordinary £1 - 48
NIL B Class Ordinary £1 - 48
NIL C Class Ordinary £1 - 1
4,800 A Ordinary 1p 1p 48 -
4,800 B Ordinary 1p 1p 48 -
100 C Ordinary 1p 1p 1 -
100 D Ordinary 1p 1p 1 -
100 E Ordinary 1p 1p 1 -
1 F Ordinary 1p 1p - -
99 99

The following shares were issued during the year for cash at par :

1 F Ordinary 1p share of 1p

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed £84 (2022: was owed £44,577) to the directors.

11. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £1,210,000 (2022: £Nil) to EOS Corporate Holdings Ltd, a related party by virtue of the fact that it is under common control.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Leach and Mrs L Leach.