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2023-06-30 5862275 dpl-frs:CostSales dpl-frs:Item3 2022-07-01 2023-06-30 5862275 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 5862275 dpl-frs:CostSales dpl-frs:Item3 2023-06-30 5862275 dpl-frs:DistributionCosts dpl-frs:Item3 2022-07-01 2023-06-30 5862275 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-07-01 2023-06-30 5862275 dpl-frs:Item4 2022-07-01 2023-06-30 5862275 dpl-frs:Item4 2022-06-30 5862275 dpl-frs:Item4 2023-06-30 5862275 dpl-frs:CostSales dpl-frs:Item4 2022-07-01 2023-06-30 5862275 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 5862275 dpl-frs:CostSales dpl-frs:Item4 2023-06-30 5862275 dpl-frs:DistributionCosts dpl-frs:Item4 2022-07-01 2023-06-30 5862275 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-07-01 2023-06-30 5862275 dpl-frs:Item5 2022-07-01 2023-06-30 5862275 dpl-frs:Item5 2022-06-30 5862275 dpl-frs:Item5 2023-06-30 5862275 dpl-frs:CostSales dpl-frs:Item5 2022-07-01 2023-06-30 5862275 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 5862275 dpl-frs:CostSales 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2022-06-30 5862275 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-01 2022-06-30 5862275 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-06-30 5862275 frs-core:FurnitureFittings 2022-06-30 5862275 frs-core:FurnitureFittings 2021-07-01 2022-06-30 5862275 frs-core:FurnitureFittings 2021-06-30 5862275 frs-core:NetGoodwill 2022-06-30 5862275 frs-core:NetGoodwill 2021-07-01 2022-06-30 5862275 frs-core:NetGoodwill 2021-06-30 5862275 frs-core:InvestmentPropertyIncludedWithinPPE 2022-06-30 5862275 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-01 2022-06-30 5862275 frs-core:InvestmentPropertyIncludedWithinPPE 2021-06-30 5862275 frs-core:LandBuildings 2022-06-30 5862275 frs-core:LandBuildings 2021-07-01 2022-06-30 5862275 frs-core:LandBuildings 2021-06-30 5862275 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-06-30 5862275 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-01 2022-06-30 5862275 frs-core:LandBuildings 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2022-06-30 5862275 frs-core:CapitalRedemptionReserve 2021-07-01 2022-06-30 5862275 frs-core:CapitalRedemptionReserve 2021-06-30 5862275 frs-core:CapitalRedemptionReserve 2022-06-30 5862275 frs-core:OtherReservesSubtotal 2021-07-01 2022-06-30 5862275 frs-core:OtherReservesSubtotal 2021-06-30 5862275 frs-core:OtherReservesSubtotal 2022-06-30 5862275 frs-core:RevaluationReserve 2021-07-01 2022-06-30 5862275 frs-core:RevaluationReserve 2021-06-30 5862275 frs-core:RevaluationReserve 2022-06-30 5862275 frs-core:SharePremium 2021-07-01 2022-06-30 5862275 frs-core:SharePremium 2021-06-30 5862275 frs-core:SharePremium 2022-06-30 5862275 frs-core:ShareCapital 2021-07-01 2022-06-30 5862275 frs-core:ShareCapital 2021-06-30 5862275 frs-core:ShareCapital 2022-06-30 5862275 frs-core:RetainedEarningsAccumulatedLosses 2021-07-01 2022-06-30 5862275 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-06-30 5862275 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30 5862275 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frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-01 2022-06-30 5862275 frs-bus:OrdinaryShareClass1 2021-07-01 2022-06-30 5862275 frs-bus:OrdinaryShareClass1 2021-06-30 5862275 frs-bus:OrdinaryShareClass1 2022-06-30 5862275 frs-bus:OrdinaryShareClass2 2021-07-01 2022-06-30 5862275 frs-bus:OrdinaryShareClass2 2021-06-30 5862275 frs-bus:OrdinaryShareClass2 2022-06-30 5862275 frs-bus:OrdinaryShareClass3 2021-07-01 2022-06-30 5862275 frs-bus:OrdinaryShareClass3 2021-06-30 5862275 frs-bus:OrdinaryShareClass3 2022-06-30 5862275 frs-bus:OrdinaryShareClass4 2021-07-01 2022-06-30 5862275 frs-bus:OrdinaryShareClass4 2021-06-30 5862275 frs-bus:OrdinaryShareClass4 2022-06-30 5862275 frs-bus:OrdinaryShareClass5 2021-07-01 2022-06-30 5862275 frs-bus:OrdinaryShareClass5 2021-06-30 5862275 frs-bus:OrdinaryShareClass5 2022-06-30 5862275 frs-bus:PreferenceShareClass1 2021-07-01 2022-06-30 5862275 frs-bus:PreferenceShareClass1 2021-06-30 5862275 frs-bus:PreferenceShareClass1 2022-06-30 5862275 frs-bus:PreferenceShareClass2 2021-07-01 2022-06-30 5862275 frs-bus:PreferenceShareClass2 2021-06-30 5862275 frs-bus:PreferenceShareClass2 2022-06-30 5862275 frs-bus:PreferenceShareClass3 2021-07-01 2022-06-30 5862275 frs-bus:PreferenceShareClass3 2021-06-30 5862275 frs-bus:PreferenceShareClass3 2022-06-30 5862275 frs-bus:PreferenceShareClass4 2021-07-01 2022-06-30 5862275 frs-bus:PreferenceShareClass4 2021-06-30 5862275 frs-bus:PreferenceShareClass4 2022-06-30 5862275 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 5862275 frs-bus:PreferenceShareClass5 2021-06-30 5862275 frs-bus:PreferenceShareClass5 2022-06-30 5862275 1 2021-07-01 2022-06-30 5862275 1 2022-06-30 5862275 1 2021-07-01 2022-06-30 5862275 frs-core:LeasedAssets 2021-07-01 2022-06-30 5862275 frs-core:OwnedAssets 2021-07-01 2022-06-30 5862275 frs-core:CurrencyRisk 2021-07-01 2022-06-30 5862275 frs-core:MarketRisk 2021-07-01 2022-06-30 5862275 frs-core:InterestRateRisk 2021-07-01 2022-06-30 5862275 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2021-07-01 2022-06-30 5862275 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 5862275 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 5862275 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 5862275 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 5862275 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 5862275 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 5862275 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 5862275 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 5862275 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 5862275 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 5862275 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Registered number: 5862275
E & T Building Maintenance Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Julie Lucas Chartered Accountant
BA ACA
Woodhouse Farm
Anson Road
Poynton
Cheshire
SK12 1TD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5862275
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 957
Tangible Assets 5 42,385 50,035
42,385 50,992
CURRENT ASSETS
Debtors 6 6,035 24,804
Cash at bank and in hand 27,657 17,360
33,692 42,164
Creditors: Amounts Falling Due Within One Year 7 (58,276 ) (35,129 )
NET CURRENT ASSETS (LIABILITIES) (24,584 ) 7,035
TOTAL ASSETS LESS CURRENT LIABILITIES 17,801 58,027
Creditors: Amounts Falling Due After More Than One Year 8 (3,982 ) (6,482 )
NET ASSETS 13,819 51,545
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 13,719 51,445
SHAREHOLDERS' FUNDS 13,819 51,545
Page 1
Page 2
For the year ending 30 June 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 Howard Lux
Director
29/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
E & T Building Maintenance Limited Registered number 5862275 is a limited by shares company incorporated in England & Wales. The Registered Office is Dodle Farm, Oldham Road, Denshaw, Saddleworth, Lancashire, OL3 5RP.
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 for Smaller 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 - Other Intangible
Other intangible assets are Franchise Costs. They are amortised to profit and loss account over their estimated economic life of five 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:
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
2.7. 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:
2023 2022
Sales, marketing and distribution 1 1
1 1
Page 3
Page 4
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 19,117
As at 30 June 2023 19,117
Amortisation
As at 1 July 2022 18,160
Provided during the period 957
As at 30 June 2023 19,117
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 957
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 53,509 5,033 58,542
Additions - 4,632 4,632
As at 30 June 2023 53,509 9,665 63,174
Depreciation
As at 1 July 2022 7,134 1,373 8,507
Provided during the period 10,702 1,580 12,282
As at 30 June 2023 17,836 2,953 20,789
Net Book Value
As at 30 June 2023 35,673 6,712 42,385
As at 1 July 2022 46,375 3,660 50,035
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 468 17,625
Prepayments and accrued income 4,567 6,179
Other debtors 1,000 1,000
6,035 24,804
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,500 2,376
Trade creditors 21,102 3,104
Bank loans and overdrafts 23,207 26,522
Corporation tax 7,682 -
Other taxes and social security 3,727 2,987
Directors' loan accounts 58 140
58,276 35,129
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,982 6,482
3,982 6,482
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,500 2,376
Later than one year and not later than five years 3,982 6,482
6,482 8,858
6,482 8,858
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Howard Lux 64,100 11,000
Mrs Margaret Lux - 2,000
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 64,100 13,000
64,100 13,000
13. Controlling Party
The company's controlling party is HP Lux by virtue of his ownership of (100 %)% of the issued share capital in the company.
Page 5