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2022-06-30 SC665808 1 2022-06-30 SC665808 1 2021-07-01 2022-06-30 SC665808 frs-core:LeasedAssets 2021-07-01 2022-06-30 SC665808 frs-core:OwnedAssets 2021-07-01 2022-06-30 SC665808 frs-core:CurrencyRisk 2021-07-01 2022-06-30 SC665808 frs-core:MarketRisk 2021-07-01 2022-06-30 SC665808 frs-core:InterestRateRisk 2021-07-01 2022-06-30 SC665808 frs-core:DeferredTaxation 2021-07-01 2022-06-30 SC665808 frs-core:DeferredTaxation 2021-06-30 SC665808 frs-core:DeferredTaxation 2022-06-30 SC665808 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 SC665808 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 SC665808 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 SC665808 frs-core:ProvisionsDeferredTax 2022-06-30 SC665808 frs-core:OtherDeferredTax 2022-06-30 SC665808 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-06-30 SC665808 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-06-30 SC665808 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: SC665808
EESA TRADERS LTD
Unaudited Financial Statements
For The Year Ended 30 June 2023
Global Accountancy Practice
10 Allison Street
Glasgow
G42 8NN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC665808
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 347 347
Tangible Assets 5 1,246 1,424
1,593 1,771
CURRENT ASSETS
Stocks 6 795 2,175
Cash at bank and in hand 499 2,407
1,294 4,582
Creditors: Amounts Falling Due Within One Year 8 (17,116 ) (13,279 )
NET CURRENT ASSETS (LIABILITIES) (15,822 ) (8,697 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,229 ) (6,926 )
NET LIABILITIES (14,229 ) (6,926 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (14,230 ) (6,927 )
SHAREHOLDERS' FUNDS (14,229) (6,926)
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 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 Babar Mahmood
Director
4th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EESA TRADERS LTD is a private company, limited by shares, incorporated in Scotland, registered number SC665808 . The registered office is 14 Dalmore Crescent, Carfin, Motherwell, Scotland, ML1 4GG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Computer Equipment 10 %
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 1)
- 1
4. Intangible Assets
Intellectual Property
£
Cost
As at 1 July 2022 347
As at 30 June 2023 347
Net Book Value
As at 30 June 2023 347
As at 1 July 2022 347
Page 3
Page 4
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 1,780
As at 30 June 2023 1,780
Depreciation
As at 1 July 2022 356
Provided during the period 178
As at 30 June 2023 534
Net Book Value
As at 30 June 2023 1,246
As at 1 July 2022 1,424
6. Stocks
2023 2022
£ £
Finished goods 795 2,175
795 2,175
7. Debtors
2023 2022
£ £
Due within one year
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Director's loan account 17,116 13,279
17,116 13,279
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4