2022-10-012023-09-302023-09-30false12901640E2 360 LIMITED2024-02-23iso4217:GBPxbrli:pure129016402022-10-01129016402023-09-30129016402022-10-012023-09-30129016402021-10-01129016402022-09-30129016402021-10-012022-09-3012901640bus:SmallEntities2022-10-012023-09-3012901640bus:AuditExempt-NoAccountantsReport2022-10-012023-09-3012901640bus:FullAccounts2022-10-012023-09-3012901640bus:PrivateLimitedCompanyLtd2022-10-012023-09-3012901640core:WithinOneYear2023-09-3012901640core:AfterOneYear2023-09-3012901640core:WithinOneYear2022-09-3012901640core:AfterOneYear2022-09-3012901640core:ShareCapital2023-09-3012901640core:SharePremium2023-09-3012901640core:RevaluationReserve2023-09-3012901640core:OtherReservesSubtotal2023-09-3012901640core:RetainedEarningsAccumulatedLosses2023-09-3012901640core:ShareCapital2022-09-3012901640core:SharePremium2022-09-3012901640core:RevaluationReserve2022-09-3012901640core:OtherReservesSubtotal2022-09-3012901640core:RetainedEarningsAccumulatedLosses2022-09-3012901640core:LandBuildings2023-09-3012901640core:PlantMachinery2023-09-3012901640core:Vehicles2023-09-3012901640core:FurnitureFittings2023-09-3012901640core:OfficeEquipment2023-09-3012901640core:NetGoodwill2023-09-3012901640core:IntangibleAssetsOtherThanGoodwill2023-09-3012901640core:ListedExchangeTraded2023-09-3012901640core:UnlistedNon-exchangeTraded2023-09-3012901640core:LandBuildings2022-09-3012901640core:PlantMachinery2022-09-3012901640core:Vehicles2022-09-3012901640core:FurnitureFittings2022-09-3012901640core:OfficeEquipment2022-09-3012901640core:NetGoodwill2022-09-3012901640core:IntangibleAssetsOtherThanGoodwill2022-09-3012901640core:ListedExchangeTraded2022-09-3012901640core:UnlistedNon-exchangeTraded2022-09-3012901640core:LandBuildings2022-10-012023-09-3012901640core:PlantMachinery2022-10-012023-09-3012901640core:Vehicles2022-10-012023-09-3012901640core:FurnitureFittings2022-10-012023-09-3012901640core:OfficeEquipment2022-10-012023-09-3012901640core:NetGoodwill2022-10-012023-09-3012901640core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3012901640core:ListedExchangeTraded2022-10-012023-09-3012901640core:UnlistedNon-exchangeTraded2022-10-012023-09-3012901640core:MoreThanFiveYears2022-10-012023-09-3012901640core:Non-currentFinancialInstruments2023-09-3012901640core:Non-currentFinancialInstruments2022-09-3012901640dpl:CostSales2022-10-012023-09-3012901640dpl:DistributionCosts2022-10-012023-09-3012901640core:LandBuildings2022-10-012023-09-3012901640core:PlantMachinery2022-10-012023-09-3012901640core:Vehicles2022-10-012023-09-3012901640core:FurnitureFittings2022-10-012023-09-3012901640core:OfficeEquipment2022-10-012023-09-3012901640dpl:AdministrativeExpenses2022-10-012023-09-3012901640core:NetGoodwill2022-10-012023-09-3012901640core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3012901640dpl:GroupUndertakings2022-10-012023-09-3012901640dpl:ParticipatingInterests2022-10-012023-09-3012901640dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3012901640core:ListedExchangeTraded2022-10-012023-09-3012901640dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3012901640core:UnlistedNon-exchangeTraded2022-10-012023-09-3012901640dpl:CostSales2021-10-012022-09-3012901640dpl:DistributionCosts2021-10-012022-09-3012901640core:LandBuildings2021-10-012022-09-3012901640core:PlantMachinery2021-10-012022-09-3012901640core:Vehicles2021-10-012022-09-3012901640core:FurnitureFittings2021-10-012022-09-3012901640core:OfficeEquipment2021-10-012022-09-3012901640dpl:AdministrativeExpenses2021-10-012022-09-3012901640core:NetGoodwill2021-10-012022-09-3012901640core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3012901640dpl:GroupUndertakings2021-10-012022-09-3012901640dpl:ParticipatingInterests2021-10-012022-09-3012901640dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3012901640core:ListedExchangeTraded2021-10-012022-09-3012901640dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3012901640core:UnlistedNon-exchangeTraded2021-10-012022-09-3012901640core:NetGoodwill2023-09-3012901640core:IntangibleAssetsOtherThanGoodwill2023-09-3012901640core:LandBuildings2023-09-3012901640core:PlantMachinery2023-09-3012901640core:Vehicles2023-09-3012901640core:FurnitureFittings2023-09-3012901640core:OfficeEquipment2023-09-3012901640core:AfterOneYear2023-09-3012901640core:WithinOneYear2023-09-3012901640core:ListedExchangeTraded2023-09-3012901640core:UnlistedNon-exchangeTraded2023-09-3012901640core:ShareCapital2023-09-3012901640core:SharePremium2023-09-3012901640core:RevaluationReserve2023-09-3012901640core:OtherReservesSubtotal2023-09-3012901640core:RetainedEarningsAccumulatedLosses2023-09-3012901640core:NetGoodwill2022-09-3012901640core:IntangibleAssetsOtherThanGoodwill2022-09-3012901640core:LandBuildings2022-09-3012901640core:PlantMachinery2022-09-3012901640core:Vehicles2022-09-3012901640core:FurnitureFittings2022-09-3012901640core:OfficeEquipment2022-09-3012901640core:AfterOneYear2022-09-3012901640core:WithinOneYear2022-09-3012901640core:ListedExch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E2 360 LIMITED

Registered Number
12901640
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

E2 360 LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

G CLARK

Registered Address

The New Barn Mill Lane
Eastry
Sandwich
CT13 0JW

Registered Number

12901640 (England and Wales)
E2 360 LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets395,01182,842
95,01182,842
Current assets
Debtors19,19455,889
Cash at bank and on hand8,51011,845
27,70467,734
Creditors amounts falling due within one year5(81,820)(87,349)
Net current assets (liabilities)(54,116)(19,615)
Total assets less current liabilities40,89563,227
Net assets40,89563,227
Capital and reserves
Called up share capital11
Profit and loss account40,89463,226
Shareholders' funds40,89563,227
The financial statements were approved and authorised for issue by the Director on 23 February 2024, and are signed on its behalf by:
G CLARK
Director
Registered Company No. 12901640
E2 360 LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Vehicles5
2.Average number of employees

20232022
Average number of employees during the year42
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 October 2284,71641,915126,631
Additions116,746-116,746
Disposals(11,676)(41,915)(53,591)
At 30 September 23189,786-189,786
Depreciation and impairment
At 01 October 2235,4068,38343,789
Charge for year63,2626,98670,248
On disposals(3,893)(15,369)(19,262)
At 30 September 2394,775-94,775
Net book value
At 30 September 2395,011-95,011
At 30 September 2249,31033,53282,842
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-36,615
Other debtors19,19419,274
Total19,19455,889
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.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6,92571,792
Taxation and social security1,3581,490
Other creditors73,53714,067
Total81,82087,349
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.