2022-04-012023-03-312023-03-31false09391295EEH BA GUM LIMITED2023-11-2996020iso4217:GBPxbrli:pure093912952022-04-01093912952023-03-31093912952022-04-012023-03-31093912952021-04-01093912952022-03-31093912952021-04-012022-03-3109391295bus:SmallEntities2022-04-012023-03-3109391295bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3109391295bus:AbridgedAccounts2022-04-012023-03-3109391295bus:PrivateLimitedCompanyLtd2022-04-012023-03-3109391295core:WithinOneYear2023-03-3109391295core:AfterOneYear2023-03-3109391295core:WithinOneYear2022-03-3109391295core:AfterOneYear2022-03-3109391295core:ShareCapital2023-03-3109391295core:SharePremium2023-03-3109391295core:RevaluationReserve2023-03-3109391295core:OtherReservesSubtotal2023-03-3109391295core:RetainedEarningsAccumulatedLosses2023-03-3109391295core:ShareCapital2022-03-3109391295core:SharePremium2022-03-3109391295core:RevaluationReserve2022-03-3109391295core:OtherReservesSubtotal2022-03-3109391295core:RetainedEarningsAccumulatedLosses2022-03-3109391295core:LandBuildings2023-03-3109391295core:PlantMachinery2023-03-3109391295core:Vehicles2023-03-3109391295core:FurnitureFittings2023-03-3109391295core:OfficeEquipment2023-03-3109391295core:NetGoodwill2023-03-3109391295core:IntangibleAssetsOtherThanGoodwill2023-03-3109391295core:ListedExchangeTraded2023-03-3109391295core:UnlistedNon-exchangeTraded2023-03-3109391295core:LandBuildings2022-03-3109391295core:PlantMachinery2022-03-3109391295core:Vehicles2022-03-3109391295core:FurnitureFittings2022-03-3109391295core:OfficeEquipment2022-03-3109391295core:NetGoodwill2022-03-3109391295core:IntangibleAssetsOtherThanGoodwill2022-03-3109391295core:ListedExchangeTraded2022-03-3109391295core:UnlistedNon-exchangeTraded2022-03-3109391295core:LandBuildings2022-04-012023-03-3109391295core:PlantMachinery2022-04-012023-03-3109391295core:Vehicles2022-04-012023-03-3109391295core:FurnitureFittings2022-04-012023-03-3109391295core:OfficeEquipment2022-04-012023-03-3109391295core:NetGoodwill2022-04-012023-03-3109391295core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109391295core:ListedExchangeTraded2022-04-012023-03-3109391295core:UnlistedNon-exchangeTraded2022-04-012023-03-3109391295core:MoreThanFiveYears2022-04-012023-03-3109391295core:Non-currentFinancialInstruments2023-03-3109391295core:Non-currentFinancialInstruments2022-03-3109391295dpl:CostSales2022-04-012023-03-3109391295dpl:DistributionCosts2022-04-012023-03-3109391295core:LandBuildings2022-04-012023-03-3109391295core:PlantMachinery2022-04-012023-03-3109391295core:Vehicles2022-04-012023-03-3109391295core:FurnitureFittings2022-04-012023-03-3109391295core:OfficeEquipment2022-04-012023-03-3109391295dpl:AdministrativeExpenses2022-04-012023-03-3109391295core:NetGoodwill2022-04-012023-03-3109391295core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109391295dpl:GroupUndertakings2022-04-012023-03-3109391295dpl:ParticipatingInterests2022-04-012023-03-3109391295dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109391295core:ListedExchangeTraded2022-04-012023-03-3109391295dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109391295core:UnlistedNon-exchangeTraded2022-04-012023-03-3109391295dpl:CostSales2021-04-012022-03-3109391295dpl:DistributionCosts2021-04-012022-03-3109391295core:LandBuildings2021-04-012022-03-3109391295core:PlantMachinery2021-04-012022-03-3109391295core:Vehicles2021-04-012022-03-3109391295core:FurnitureFittings2021-04-012022-03-3109391295core:OfficeEquipment2021-04-012022-03-3109391295dpl:AdministrativeExpenses2021-04-012022-03-3109391295core:NetGoodwill2021-04-012022-03-3109391295core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3109391295dpl:GroupUndertakings2021-04-012022-03-3109391295dpl:ParticipatingInterests2021-04-012022-03-3109391295dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3109391295core:ListedExchangeTraded2021-04-012022-03-3109391295dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3109391295core:UnlistedNon-exchangeTraded2021-04-012022-03-3109391295core:NetGoodwill2023-03-3109391295core:IntangibleAssetsOtherThanGoodwill2023-03-3109391295core:LandBuildings2023-03-3109391295core:PlantMachinery2023-03-3109391295core:Vehicles2023-03-3109391295core:FurnitureFittings2023-03-3109391295core:OfficeEquipment2023-03-3109391295core:AfterOneYear2023-03-3109391295core:WithinOneYear2023-03-3109391295core:ListedExchangeTraded2023-03-3109391295core:UnlistedNon-exchangeTraded2023-03-3109391295core:ShareCapital2023-03-3109391295core:SharePremium2023-03-3109391295core:RevaluationReserve2023-03-3109391295core:OtherReservesSubtotal2023-03-3109391295core:RetainedEarningsAccumulatedLosses2023-03-3109391295core:NetGoodwill2022-03-3109391295core:IntangibleAssetsOtherThanGoodwill2022-03-3109391295core:LandBuildings2022-03-3109391295core:PlantMachinery2022-03-3109391295core:Vehicles2022-03-3109391295core:FurnitureFittings2022-03-3109391295core:OfficeEquipment2022-03-3109391295core:AfterOneYear2022-03-3109391295core:WithinOneYear2022-03-3109391295core:ListedExchangeTraded2022-03-3109391295core:UnlistedNon-exchangeTraded2022-03-3109391295core:ShareCapital2022-03-3109391295core:SharePremium2022-03-3109391295core:RevaluationReserve2022-03-3109391295core:OtherReservesSubtotal2022-03-3109391295core:RetainedEarningsAccumulatedLosses2022-03-3109391295core:NetGoodwill2021-04-0109391295core:IntangibleAssetsOtherThanGoodwill2021-04-0109391295core:LandBuildings2021-04-0109391295core:PlantMachinery2021-04-0109391295core:Vehicles2021-04-0109391295core:FurnitureFittings2021-04-0109391295core:OfficeEquipment2021-04-0109391295core:AfterOneYear2021-04-0109391295core:WithinOneYear2021-04-0109391295core:ListedExchangeTraded2021-04-0109391295core:UnlistedNon-exchangeTraded2021-04-0109391295core:ShareCapital2021-04-0109391295core:SharePremium2021-04-0109391295core:RevaluationReserve2021-04-0109391295core:OtherReservesSubtotal2021-04-0109391295core:RetainedEarningsAccumulatedLosses2021-04-0109391295core:AfterOneYear2022-04-012023-03-3109391295core:WithinOneYear2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3109391295core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3109391295core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3109391295core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3109391295core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3109391295core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3109391295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3109391295core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3109391295core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3109391295core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3109391295core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3109391295core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3109391295bus:Director12022-04-012023-03-31

EEH BA GUM LIMITED

Registered Number
09391295
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

EEH BA GUM LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

SHANAHAN, John

Company Secretary

DAVENPORT, Scott Piers

Registered Address

53 King Street
Manchester
M2 4LQ

Registered Number

09391295 (England and Wales)
EEH BA GUM LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets513,95117,439
13,95117,439
Current assets
Stocks4,423413
Debtors12,34014,497
Cash at bank and on hand203775
16,96615,685
Creditors amounts falling due within one year7(10,945)(2,102)
Net current assets (liabilities)6,02113,583
Total assets less current liabilities19,97231,022
Creditors amounts falling due after one year8(268,098)(241,796)
Net assets(248,126)(210,774)
Capital and reserves
Called up share capital11
Profit and loss account(248,127)(210,775)
Shareholders' funds(248,126)(210,774)
The financial statements were approved and authorised for issue by the Director on 29 November 2023, and are signed on its behalf by:
SHANAHAN, John
Director
Registered Company No. 09391295
EEH BA GUM LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings20
Plant and machinery20
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year21
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2253,683
At 31 March 2353,683
Depreciation and impairment
At 01 April 2236,244
Charge for year3,488
At 31 March 2339,731
Net book value
At 31 March 2313,951
At 31 March 2217,439
6.Debtors within one year

2023

2022

££
Other debtors1,9354,346
Prepayments and accrued income10,40510,151
Total12,34014,497
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables10,692355
Bank borrowings and overdrafts-1,061
Taxation and social security-686
Other creditors253-
Total10,9452,102
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.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts46,15846,720
Amounts owed to related parties208,940182,077
Other creditors13,00012,999
Total268,098241,796