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REGISTERED NUMBER: 06822492 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

EAS MECHANICAL LIMITED

EAS MECHANICAL LIMITED (REGISTERED NUMBER: 06822492)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EAS MECHANICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: E J Wilson
Mrs J E Wilson





REGISTERED OFFICE: Unit 3
69 St James Mill Road
Northampton
NN5 5JP





REGISTERED NUMBER: 06822492 (England and Wales)





ACCOUNTANTS: Cassidys Chartered Accountants
South Stour Offices
Roman Road
Mersham
Ashford
Kent
TN25 7HS

EAS MECHANICAL LIMITED (REGISTERED NUMBER: 06822492)

BALANCE SHEET
28 FEBRUARY 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,092 17,744

CURRENT ASSETS
Debtors 5 39,652 47,944
Cash at bank and in hand 20,217 52,609
59,869 100,553
CREDITORS
Amounts falling due within one year 6 14,643 3,201
NET CURRENT ASSETS 45,226 97,352
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,318

115,096

PROVISIONS FOR LIABILITIES 7 3,817 3,371
NET ASSETS 66,501 111,725

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 66,401 111,625
SHAREHOLDERS' FUNDS 66,501 111,725

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

EAS MECHANICAL LIMITED (REGISTERED NUMBER: 06822492)

BALANCE SHEET - continued
28 FEBRUARY 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 13 November 2023 and were signed on its behalf by:





E J Wilson - Director


EAS MECHANICAL LIMITED (REGISTERED NUMBER: 06822492)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

EAS Mechanical 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property
Computer equipment - 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

EAS MECHANICAL LIMITED (REGISTERED NUMBER: 06822492)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2022 43,665 22,470 66,135
Additions 5,000 4,522 9,522
At 28 February 2023 48,665 26,992 75,657
DEPRECIATION
At 1 March 2022 28,905 19,486 48,391
Charge for year - 2,174 2,174
At 28 February 2023 28,905 21,660 50,565
NET BOOK VALUE
At 28 February 2023 19,760 5,332 25,092
At 28 February 2022 14,760 2,984 17,744

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 16,407 14,535
Other debtors 23,245 33,409
39,652 47,944

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Taxation and social security 6,739 (871 )
Other creditors 7,904 4,072
14,643 3,201

7. PROVISIONS FOR LIABILITIES
28.2.23 28.2.22
£    £   
Deferred tax 3,817 3,371

EAS MECHANICAL LIMITED (REGISTERED NUMBER: 06822492)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 March 2022 3,371
Provided during year 446
Movement
Balance at 28 February 2023 3,817

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £48,700 (2022 - £54,165) were paid to the directors .

Mr E Wilson - Director and Shareholder

At the balance sheet date EAS Mechanical Ltd owed Mr Wilson £2,180 (2022 - £467).