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Registered number: 09567893
E9ine Limited
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09567893
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 41,292 49,792
Tangible Assets 5 16,181 14,311
Investments 6 51,105 51,105
108,578 115,208
CURRENT ASSETS
Debtors 7 603,113 533,237
Cash at bank and in hand 282,263 195,162
885,376 728,399
Creditors: Amounts Falling Due Within One Year 8 (216,571 ) (120,828 )
NET CURRENT ASSETS (LIABILITIES) 668,805 607,571
TOTAL ASSETS LESS CURRENT LIABILITIES 777,383 722,779
Creditors: Amounts Falling Due After More Than One Year 9 (22,519 ) (33,207 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,074 ) (2,719 )
NET ASSETS 751,790 686,853
CAPITAL AND RESERVES
Called up share capital 10 222 222
Share premium account 599,919 599,919
Profit and Loss Account 151,649 86,712
SHAREHOLDERS' FUNDS 751,790 686,853
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 Tarpit Grover
Director
21/07/2023
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
E9ine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09567893 . The registered office is 14 Great College Street, London, England, SW1P 3RX.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Computer Equipment 33% Straight Line
2.4. 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 years 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 assets reflect 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 10 10
10 10
4. Intangible Assets
Other
£
Cost
As at 1 April 2022 85,000
As at 31 March 2023 85,000
Amortisation
As at 1 April 2022 35,208
Provided during the period 8,500
As at 31 March 2023 43,708
Net Book Value
As at 31 March 2023 41,292
As at 1 April 2022 49,792
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 59,333
Additions 11,794
As at 31 March 2023 71,127
Depreciation
As at 1 April 2022 45,022
Provided during the period 9,924
As at 31 March 2023 54,946
Net Book Value
As at 31 March 2023 16,181
As at 1 April 2022 14,311
Page 4
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6. Investments
Other
£
Cost
As at 1 April 2022 51,105
As at 31 March 2023 51,105
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 51,105
As at 1 April 2022 51,105
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 149,260 152,998
Other debtors 72,219 57,733
Corporation tax recoverable assets 381,584 322,506
Directors' loan accounts 50 -
603,113 533,237
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 114,000 -
Bank loans and overdrafts 9,787 8,888
Other taxes and social security 24,937 19,263
VAT 64,041 80,814
Net wages 1,706 1,930
Accruals and deferred income 2,100 2,100
Directors' loan accounts - 7,833
216,571 120,828
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,519 33,207
22,519 33,207
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 222 222
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11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,518 (PY £1,555) were due to the fund. They are included in Other Creditors.
Page 6