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2022-03-31 10932252 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 10932252 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 10932252 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 10932252 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 10932252 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 10932252 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 10932252 frs-bus:FullAccounts 2021-04-01 2022-03-31 10932252 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 10932252 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 10932252 frs-bus:FRS102 2021-04-01 2022-03-31 10932252 frs-bus:MediumEntities 2021-04-01 2022-03-31 10932252 frs-bus:SmallEntities 2021-04-01 2022-03-31 10932252 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 10932252 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 10932252 frs-bus:Audited 2021-04-01 2022-03-31 10932252 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 10932252 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frs-bus:PreferenceShareClass4 2022-03-31 10932252 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 10932252 frs-bus:PreferenceShareClass5 2021-03-31 10932252 frs-bus:PreferenceShareClass5 2022-03-31 10932252 1 2021-04-01 2022-03-31 10932252 1 2022-03-31 10932252 1 2021-04-01 2022-03-31 10932252 frs-core:LeasedAssets 2021-04-01 2022-03-31 10932252 frs-core:OwnedAssets 2021-04-01 2022-03-31 10932252 frs-core:CurrencyRisk 2021-04-01 2022-03-31 10932252 frs-core:MarketRisk 2021-04-01 2022-03-31 10932252 frs-core:InterestRateRisk 2021-04-01 2022-03-31 10932252 frs-core:DeferredTaxation 2021-04-01 2022-03-31 10932252 frs-core:DeferredTaxation 2021-03-31 10932252 frs-core:DeferredTaxation 2022-03-31 10932252 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 10932252 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 10932252 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 10932252 frs-core:ProvisionsDeferredTax 2022-03-31 10932252 frs-core:OtherDeferredTax 2022-03-31 10932252 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 10932252 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 10932252 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 10932252 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 10932252 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 10932252 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 10932252 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 10932252 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 10932252 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 10932252 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 10932252 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 10932252 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 10932252 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 10932252 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 10932252 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 10932252 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 10932252 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 10932252 frs-core:TaxCreditsDeferredTax 2022-03-31 10932252 frs-core:CostValuation 2021-03-31 10932252 frs-core:AdditionsToInvestments 2022-03-31 10932252 frs-core:DisposalsRepaymentsInvestments 2022-03-31 10932252 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 10932252 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 10932252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 10932252 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 10932252 frs-core:CostValuation 2022-03-31 10932252 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 10932252 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 10932252 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10932252 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 10932252 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 10932252 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 10932252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10932252 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 10932252 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 10932252 frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:ListedExchangeTraded 2021-03-31 10932252 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 10932252 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 10932252 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 10932252 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Registered number: 10932252
East County Classics Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10932252
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,940 12,026
10,940 12,026
CURRENT ASSETS
Stock 5 350 350
Debtors 6 4,943 6,108
Cash at bank and in hand 13,043 7,807
18,336 14,265
Creditors: Amounts Falling Due Within One Year 7 (27,004 ) (23,079 )
NET CURRENT ASSETS (LIABILITIES) (8,668 ) (8,814 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,272 3,212
Creditors: Amounts Falling Due After More Than One Year 8 (967 ) (1,367 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (991 ) (1,294 )
NET ASSETS 314 551
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 312 549
SHAREHOLDERS' FUNDS 314 551
Page 1
Page 2
For the year ending 31 March 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr William Maskell
Director
Mrs Zean Maskell
Director
20 November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
East County Classics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10932252 . The registered office is Ferdlant House, 41 The Drove, Barroway Drove, Downham Market, Norfolk, England, PE38 0AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvements to Property 10% on cost
Motor Vehicles 25% on reducing balance
Equipment 25% on reducing balance
Office Equipment 33% on cost
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stock and work in progress is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Improvements to Property Motor Vehicles Equipment Office Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 6,520 11,000 4,219 1,319 23,058
Additions - - 750 795 1,545
As at 31 March 2023 6,520 11,000 4,969 2,114 24,603
Depreciation
As at 1 April 2022 1,304 6,518 2,231 979 11,032
Provided during the period 652 1,120 643 216 2,631
As at 31 March 2023 1,956 7,638 2,874 1,195 13,663
Net Book Value
As at 31 March 2023 4,564 3,362 2,095 919 10,940
As at 1 April 2022 5,216 4,482 1,988 340 12,026
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5. Stock
2023 2022
£ £
Stock 350 350
350 350
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,018 6,108
Prepayments and accrued income 1,925 -
4,943 6,108
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases - 2,349
Trade creditors 352 740
Bank loans and overdrafts 400 400
Corporation tax 5,346 5,065
Social security & other taxes 3,784 1,642
Accruals & deferred income 569 569
Directors' loan accounts 16,553 12,314
27,004 23,079
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 967 1,367
967 1,367
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,349
- 2,349
- 2,349
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10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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