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REGISTERED NUMBER: 08228404 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

E & B Bathroom Studio (Horley) Limited

E & B Bathroom Studio (Horley) Limited (Registered number: 08228404)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

E & B Bathroom Studio (Horley) Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mrs S Young





REGISTERED OFFICE: 24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ





REGISTERED NUMBER: 08228404 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

E & B Bathroom Studio (Horley) Limited (Registered number: 08228404)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,848 7,462

CURRENT ASSETS
Stocks 500 500
Debtors 5 9,122 12,596
Cash at bank and in hand 63,067 80,051
72,689 93,147
CREDITORS
Amounts falling due within one year 6 36,263 46,760
NET CURRENT ASSETS 36,426 46,387
TOTAL ASSETS LESS CURRENT
LIABILITIES

42,274

53,849

PROVISIONS FOR LIABILITIES - 1,418
NET ASSETS 42,274 52,431

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 42,273 52,430
SHAREHOLDERS' FUNDS 42,274 52,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 8 February 2024 and were signed by:



Mrs S Young - Director


E & B Bathroom Studio (Horley) Limited (Registered number: 08228404)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

E & B Bathroom Studio (Horley) 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 (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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.

Significant judgements and estimates
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Office equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.


E & B Bathroom Studio (Horley) Limited (Registered number: 08228404)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 October 2022 4,816 17,488 22,304
Disposals - (1,138 ) (1,138 )
At 30 September 2023 4,816 16,350 21,166
DEPRECIATION
At 1 October 2022 4,204 10,638 14,842
Charge for year 122 1,370 1,492
Eliminated on disposal - (1,016 ) (1,016 )
At 30 September 2023 4,326 10,992 15,318
NET BOOK VALUE
At 30 September 2023 490 5,358 5,848
At 30 September 2022 612 6,850 7,462

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 1,214 12,596
Amounts owed by group undertakings 7,908 -
9,122 12,596

E & B Bathroom Studio (Horley) Limited (Registered number: 08228404)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Payments on account 1,000 -
Trade creditors 22,091 36,154
Amounts owed to group undertakings - 260
Taxation and social security 2,521 3,296
Other creditors 10,651 7,050
36,263 46,760

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
1 Ordinary £1 1 1

E & B Bathroom Studio (Horley) Limited

Report of the Accountants to the Director of
E & B Bathroom Studio (Horley) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ


Date: .............................................