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Company Registration No. 08608481 (England and Wales)
European Signalling Services Ltd Unaudited accounts for the year ended 31 August 2023
European Signalling Services Ltd Unaudited accounts Contents
Page
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European Signalling Services Ltd Company Information for the year ended 31 August 2023
Directors
R Hay L Lavell
Company Number
08608481 (England and Wales)
Registered Office
13 CARRWOOD ROAD WILMSLOW SK9 5DJ ENGLAND
Accountants
Rock Advisory Limited 13 Carrwood Road Wilmslow SK9 5DJ
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of European Signalling Services Ltd for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of European Signalling Services Ltd for the year ended 31 August 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Rock Advisory Limited Chartered Accountants 13 Carrwood Road Wilmslow SK9 5DJ 9 February 2024
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European Signalling Services Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,428 
893 
Current assets
Debtors
2,000 
2,136 
Cash at bank and in hand
30,740 
12,586 
32,740 
14,722 
Creditors: amounts falling due within one year
(29,223)
(21,680)
Net current assets/(liabilities)
3,517 
(6,958)
Net assets/(liabilities)
4,945 
(6,065)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,845 
(6,165)
Shareholders' funds
4,945 
(6,065)
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 February 2024 and were signed on its behalf by
R Hay Director Company Registration No. 08608481
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European Signalling Services Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
European Signalling Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08608481. The registered office is 13 CARRWOOD ROAD, WILMSLOW, SK9 5DJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
1,050 
4,782 
5,832 
Additions
869 
774 
1,643 
At 31 August 2023
1,919 
5,556 
7,475 
Depreciation
At 1 September 2022
703 
4,236 
4,939 
Charge for the year
304 
804 
1,108 
At 31 August 2023
1,007 
5,040 
6,047 
Net book value
At 31 August 2023
912 
516 
1,428 
At 31 August 2022
347 
546 
893 
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European Signalling Services Ltd Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
136 
Other debtors
2,000 
2,000 
2,000 
2,136 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
6,801 
7,202 
Taxes and social security
21,929 
13,786 
Loans from directors
493 
692 
29,223 
21,680 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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