1 March 2022 false No description of principal activity Taxfiler 2023.10 SC420459business:PrivateLimitedCompanyLtd2022-03-012023-02-28 SC4204592022-02-28 SC4204592022-03-012023-02-28 SC420459business:AuditExemptWithAccountantsReport2022-03-012023-02-28 SC420459business:FilletedAccounts2022-03-012023-02-28 SC4204592023-02-28 SC420459business:Director12022-03-012023-02-28 SC420459business:Director22022-03-012023-02-28 SC420459business:RegisteredOffice2022-03-012023-02-28 SC4204592022-02-28 SC420459core:WithinOneYear2023-02-28 SC420459core:WithinOneYear2022-02-28 SC420459core:AfterOneYear2023-02-28 SC420459core:AfterOneYear2022-02-28 SC420459core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC420459core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 SC420459core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC420459core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 SC420459core:PreviouslyStatedAmount2023-02-28 SC420459core:PreviouslyStatedAmount2022-02-28 SC420459business:SmallEntities2022-03-012023-02-28 SC420459countries:Scotland2022-03-012023-02-28 SC420459core:FurnitureFittings2022-03-012023-02-28 SC420459core:MotorVehicles2022-02-28 SC420459core:FurnitureFittings2022-02-28 SC420459core:MotorVehicles2022-03-012023-02-28 SC420459core:MotorVehicles2023-02-28 SC420459core:FurnitureFittings2023-02-28 SC4204592021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC420459 (Scotland)
EIBYY Limited Unaudited accounts for the year ended 28 February 2023
EIBYY Limited Unaudited accounts Contents
Page
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EIBYY Limited Company Information for the year ended 28 February 2023
Directors
Sharon Mary Rice Neil Richard Rice
Company Number
SC420459 (Scotland)
Registered Office
The Old School House Ringford Castle Douglas DG7 2AL
Accountants
Oak Team Associates Limited 272 Bath Street Glasgow G2 4JR
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EIBYY Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
41,784 
18,074 
Current assets
Inventories
5,500 
5,500 
Debtors
14,921 
57,936 
Cash at bank and in hand
8,528 
22,213 
28,949 
85,649 
Creditors: amounts falling due within one year
(44,642)
(13,661)
Net current (liabilities)/assets
(15,693)
71,988 
Total assets less current liabilities
26,091 
90,062 
Creditors: amounts falling due after more than one year
(13,500)
(20,500)
Net assets
12,591 
69,562 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
12,590 
69,561 
Shareholders' funds
12,591 
69,562 
For the year ending 28 February 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by
Sharon Mary Rice Director Company Registration No. SC420459
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EIBYY Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
EIBYY Limited is a private company, limited by shares, registered in Scotland, registration number SC420459. The registered office is The Old School House, Ringford, Castle Douglas, DG7 2AL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on a reducing balance basis
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
- 
26,440 
26,440 
Additions
25,638 
4,200 
29,838 
At 28 February 2023
25,638 
30,640 
56,278 
Depreciation
At 1 March 2022
- 
8,366 
8,366 
Charge for the year
- 
6,128 
6,128 
At 28 February 2023
- 
14,494 
14,494 
Net book value
At 28 February 2023
25,638 
16,146 
41,784 
At 28 February 2022
- 
18,074 
18,074 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
17,098 
Other debtors
14,921 
40,838 
14,921 
57,936 
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EIBYY Limited Notes to the Accounts for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
6,000 
5,000 
VAT
8,920 
4,650 
Taxes and social security
6,502 
4,011 
Other creditors
23,220 
- 
44,642 
13,661 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
13,500 
20,500 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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