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Registered number: 06398508
ECCENTRICITY LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2023
Much AddDo Accountants Ltd
PO Box 2710
Lewes
East Sussex
BN8 4BW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 06398508
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 12,325
- 12,325
CURRENT ASSETS
Debtors 6 33,088 78,249
Cash at bank and in hand 50,777 58,368
83,865 136,617
Creditors: Amounts Falling Due Within One Year 7 (97,339 ) (101,847 )
NET CURRENT ASSETS (LIABILITIES) (13,474 ) 34,770
TOTAL ASSETS LESS CURRENT LIABILITIES (13,474 ) 47,095
Creditors: Amounts Falling Due After More Than One Year 8 (18,273 ) (42,118 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 - (2,341 )
NET (LIABILITIES)/ASSETS (31,747 ) 2,636
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (31,749 ) 2,634
SHAREHOLDERS' FUNDS (31,747) 2,636
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Simon Thompson
Director
29th February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 October 2021 2 8,613 8,615
Profit for the year and total comprehensive income - 28,396 28,396
Dividends paid - (34,375) (34,375)
As at 30 September 2022 and 1 October 2022 2 2,634 2,636
Loss for the year and total comprehensive income - (34,383 ) (34,383)
As at 30 September 2023 2 (31,749 ) (31,747)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ECCENTRICITY LIMITED Registered number 06398508 is a limited by shares company incorporated in England & Wales. The Registered Office is 15 Lyfield, Oxshott, Leatherhead, Surrey, KT22 0SH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 Section 1A Small Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is amortised to profit and loss account over its estimated economic life of three years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 41,354
As at 30 September 2023 41,354
Amortisation
As at 1 October 2022 41,354
As at 30 September 2023 41,354
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 2,357 38,368 5,715 46,440
Disposals - (38,368 ) - (38,368 )
As at 30 September 2023 2,357 - 5,715 8,072
Depreciation
As at 1 October 2022 2,310 26,966 4,839 34,115
Provided during the period 47 - 876 923
Disposals - (26,966 ) - (26,966 )
As at 30 September 2023 2,357 - 5,715 8,072
Net Book Value
As at 30 September 2023 - - - -
As at 1 October 2022 47 11,402 876 12,325
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 22,728
Retentions 13,079 41,730
Directors Current Account 16,760 9,998
VAT Recoverable - 544
S455 Corporation Tax recoverable 3,249 3,249
33,088 78,249
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 23,109 6,414
Bank loans and overdrafts 10,000 28,320
Corporation tax 18,094 23,066
Other taxes and social security 38,459 34,867
Other creditors 96 -
S455 Corporation Tax charge 3,249 3,249
Accruals 4,332 5,931
97,339 101,847
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 18,273 42,118
18,273 42,118
Page 5
Page 6
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences - 2,341
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Simon Thompson 9,998 6,762 - - 16,760
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2023 2022
£ £
Mr Simon Thompson - 34,375
12. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid - 34,375
- 34,375
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Simon Thompson by virtue of his ownership of 100% of the issued share capital in the company.
Page 6