IRIS Accounts Production v23.3.0.418 06646587 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false true false 86479 37677 68354 118312 67706 69510 87127 86479 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh066465872022-07-31066465872023-07-31066465872022-08-012023-07-31066465872021-07-31066465872021-08-012022-07-31066465872022-07-3106646587ns10:Originalns15:EnglandWales2022-08-012023-07-3106646587ns14:PoundSterlingns10:Original2022-08-012023-07-3106646587ns10:Originalns10:Director12022-08-012023-07-3106646587ns10:Original2022-08-012023-07-3106646587ns10:Original2023-07-3106646587ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3106646587ns10:Originalns10:SmallEntities2022-08-012023-07-3106646587ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3106646587ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3106646587ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3106646587ns10:Originalns10:FullAccounts2022-08-012023-07-3106646587ns10:Original42ns10:Director22022-07-3106646587ns10:Original42ns10:Director22021-07-3106646587ns10:Original42ns10:Director22022-08-012023-07-3106646587ns10:Original42ns10:Director22021-08-012022-07-3106646587ns10:Original42ns10:Director22023-07-3106646587ns10:Original42ns10:Director22022-07-3106646587ns10:Originalns10:Director22022-08-012023-07-3106646587ns10:Originalns10:RegisteredOffice2022-08-012023-07-3106646587ns10:Original2022-07-3106646587ns10:Originalns5:CurrentFinancialInstruments2023-07-3106646587ns10:Originalns5:CurrentFinancialInstruments2022-07-3106646587ns5:ShareCapitalns10:Original2023-07-3106646587ns5:ShareCapitalns10:Original2022-07-3106646587ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3106646587ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3106646587ns10:Originalns5:PlantMachinery2022-08-012023-07-3106646587ns10:Originalns5:ComputerEquipment2022-08-012023-07-3106646587ns10:Original2021-08-012022-07-3106646587ns10:Originalns5:PlantMachinery2022-07-3106646587ns10:Originalns5:ComputerEquipment2022-07-3106646587ns10:Original2022-07-3106646587ns10:Originalns5:PlantMachinery2023-07-3106646587ns10:Originalns5:ComputerEquipment2023-07-3106646587ns10:Originalns5:PlantMachinery2022-07-3106646587ns10:Originalns5:ComputerEquipment2022-07-3106646587ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3106646587ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-3106646587ns10:Original1ns10:Director12022-07-3106646587ns10:Original1ns10:Director12021-07-3106646587ns10:Original1ns10:Director12022-08-012023-07-3106646587ns10:Original1ns10:Director12021-08-012022-07-3106646587ns10:Original1ns10:Director12023-07-3106646587ns10:Original1ns10:Director12022-07-31
REGISTERED NUMBER: 06646587 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Ei Square Limited

Ei Square Limited (Registered number: 06646587)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Ei Square Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Mrs S Bose
S Bose





REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY





REGISTERED NUMBER: 06646587 (England and Wales)





ACCOUNTANTS: Butt Miller
Chartered Accountants
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

Ei Square Limited (Registered number: 06646587)

Statement of Financial Position
31 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,225 698

CURRENT ASSETS
Debtors 5 397,704 164,204
Cash at bank 822,550 371,363
1,220,254 535,567
CREDITORS
Amounts falling due within one year 6 (283,081 ) (72,933 )
NET CURRENT ASSETS 937,173 462,634
TOTAL ASSETS LESS CURRENT
LIABILITIES

939,398

463,332

PROVISIONS FOR LIABILITIES (556 ) -
NET ASSETS 938,842 463,332

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 938,840 463,330
938,842 463,332

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

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

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 24 November 2023 and were signed on its behalf by:





S Bose - Director


Ei Square Limited (Registered number: 06646587)

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


1. STATUTORY INFORMATION

Ei Square 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.

These are the first financial statements that comply with FRS 102 Section 1A "Small Entities". The date of transition is 1 August 2021.

The transition to FRS 102 Section 1A "Small Entities" has not resulted in any changes in accounting policies to those used previously.

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.
Plant and machinery - 25% on reducing balance
Computer equipment - 33.33% on cost

Government grants
Grants relate to amounts received from the local council and are recognised on receipt, assuming that the grant conditions have been met.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

Ei Square Limited (Registered number: 06646587)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 August 2022 1,064 - 1,064
Additions - 2,023 2,023
At 31 July 2023 1,064 2,023 3,087
DEPRECIATION
At 1 August 2022 366 - 366
Charge for year 174 322 496
At 31 July 2023 540 322 862
NET BOOK VALUE
At 31 July 2023 524 1,701 2,225
At 31 July 2022 698 - 698

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 288,747 60,120
Other debtors 19,591 12,447
Directors' current account 87,127 86,479
Prepayments and accrued income 2,239 5,158
397,704 164,204

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 66,979 -
Corporation tax 144,127 38,817
Social security and other taxes 4,612 727
VAT 65,639 29,952
Other creditors 585 -
Accruals 1,139 3,437
283,081 72,933

Ei Square Limited (Registered number: 06646587)

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


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
S Bose and Mrs S Bose
Balance outstanding at start of year 86,479 37,677
Amounts advanced 68,354 118,312
Amounts repaid (67,706 ) (69,510 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 87,127 86,479

The above loan is unsecured and repayable on demand. Interest at HMRC's approved rate is charged on amounts due to the company in excess of £10,000 per person.