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dpl-frs:CostSales dpl-frs:Item5 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item5 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item5 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-08-01 2023-07-31 13522846 dpl-frs:Item6 2022-08-01 2023-07-31 13522846 dpl-frs:Item6 2022-07-31 13522846 dpl-frs:Item6 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item6 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item6 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item6 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-08-01 2023-07-31 13522846 dpl-frs:Item7 2022-08-01 2023-07-31 13522846 dpl-frs:Item7 2022-07-31 13522846 dpl-frs:Item7 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item7 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item7 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 13522846 dpl-frs:Item8 2022-08-01 2023-07-31 13522846 dpl-frs:Item8 2022-07-31 13522846 dpl-frs:Item8 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 13522846 dpl-frs:Item9 2022-08-01 2023-07-31 13522846 dpl-frs:Item9 2022-07-31 13522846 dpl-frs:Item9 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 2023-07-31 13522846 dpl-frs:Item10 2022-08-01 2023-07-31 13522846 dpl-frs:Item10 2022-07-31 13522846 dpl-frs:Item10 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item10 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item10 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item10 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-08-01 2023-07-31 13522846 dpl-frs:Item11 2022-08-01 2023-07-31 13522846 dpl-frs:Item11 2022-07-31 13522846 dpl-frs:Item11 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item11 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item11 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item11 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-08-01 2023-07-31 13522846 dpl-frs:Item12 2022-08-01 2023-07-31 13522846 dpl-frs:Item12 2022-07-31 13522846 dpl-frs:Item12 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item12 2022-08-01 2023-07-31 13522846 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 13522846 dpl-frs:CostSales dpl-frs:Item12 2023-07-31 13522846 dpl-frs:DistributionCosts dpl-frs:Item12 2022-08-01 2023-07-31 13522846 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-08-01 2023-07-31 13522846 1 2022-08-01 2023-07-31 13522846 frs-countries:EnglandWales 2022-08-01 2023-07-31 13522846 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-07-20 13522846 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 13522846 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 13522846 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 13522846 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-07-21 2022-07-31 13522846 frs-core:AllSubsidiaries 2021-07-21 2022-07-31 13522846 frs-core:KeyManagementPersonnel 2021-07-21 2022-07-31 13522846 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-07-21 2022-07-31 13522846 frs-core:OtherRelatedParties 2021-07-21 2022-07-31 13522846 2021-07-20 13522846 2022-07-31 13522846 2021-07-21 2022-07-31 13522846 frs-core:CurrentFinancialInstruments 2022-07-31 13522846 frs-core:CurrentFinancialInstruments 2021-07-21 2022-07-31 13522846 frs-core:Non-currentFinancialInstruments 2022-07-31 13522846 frs-core:Non-currentFinancialInstruments 2021-07-21 2022-07-31 13522846 frs-core:CurrentFinancialInstruments 2021-07-21 2022-07-31 13522846 frs-core:CurrentFinancialInstruments 2022-07-31 13522846 frs-core:AfterOneYear 2021-07-21 2022-07-31 13522846 frs-core:BetweenOneFiveYears 2021-07-21 2022-07-31 13522846 frs-core:BetweenOneFiveYears 2022-07-31 13522846 frs-core:ComputerEquipment 2022-07-31 13522846 frs-core:ComputerEquipment 2021-07-21 2022-07-31 13522846 frs-core:ComputerEquipment 2021-07-20 13522846 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-07-31 13522846 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-21 2022-07-31 13522846 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-20 13522846 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 13522846 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-21 2022-07-31 13522846 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-07-20 13522846 frs-core:FurnitureFittings 2022-07-31 13522846 frs-core:FurnitureFittings 2021-07-21 2022-07-31 13522846 frs-core:FurnitureFittings 2021-07-20 13522846 frs-core:NetGoodwill 2022-07-31 13522846 frs-core:NetGoodwill 2021-07-21 2022-07-31 13522846 frs-core:NetGoodwill 2021-07-20 13522846 frs-core:InvestmentPropertyIncludedWithinPPE 2022-07-31 13522846 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-21 2022-07-31 13522846 frs-core:InvestmentPropertyIncludedWithinPPE 2021-07-20 13522846 frs-core:LandBuildings 2022-07-31 13522846 frs-core:LandBuildings 2021-07-21 2022-07-31 13522846 frs-core:LandBuildings 2021-07-20 13522846 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-31 13522846 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-21 2022-07-31 13522846 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-07-20 13522846 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 13522846 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-21 2022-07-31 13522846 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-07-20 13522846 frs-core:MoreThanFiveYears 2021-07-21 2022-07-31 13522846 frs-core:MoreThanFiveYears 2022-07-31 13522846 frs-core:MotorVehicles 2022-07-31 13522846 frs-core:MotorVehicles 2021-07-21 2022-07-31 13522846 frs-core:MotorVehicles 2021-07-20 13522846 frs-core:OtherResidualIntangibleAssets 2022-07-31 13522846 frs-core:OtherResidualIntangibleAssets 2021-07-21 2022-07-31 13522846 frs-core:OtherResidualIntangibleAssets 2021-07-20 13522846 frs-core:PlantMachinery 2022-07-31 13522846 frs-core:PlantMachinery 2021-07-21 2022-07-31 13522846 frs-core:PlantMachinery 2021-07-20 13522846 frs-core:Secured 2022-07-31 13522846 frs-core:Unsecured 2022-07-31 13522846 frs-core:WithinOneYear 2021-07-21 2022-07-31 13522846 frs-core:WithinOneYear 2022-07-31 13522846 frs-core:CapitalRedemptionReserve 2021-07-21 2022-07-31 13522846 frs-core:CapitalRedemptionReserve 2021-07-20 13522846 frs-core:CapitalRedemptionReserve 2022-07-31 13522846 frs-core:OtherReservesSubtotal 2021-07-21 2022-07-31 13522846 frs-core:OtherReservesSubtotal 2021-07-20 13522846 frs-core:OtherReservesSubtotal 2022-07-31 13522846 frs-core:RevaluationReserve 2021-07-21 2022-07-31 13522846 frs-core:RevaluationReserve 2021-07-20 13522846 frs-core:RevaluationReserve 2022-07-31 13522846 frs-core:SharePremium 2021-07-21 2022-07-31 13522846 frs-core:SharePremium 2021-07-20 13522846 frs-core:SharePremium 2022-07-31 13522846 frs-core:ShareCapital 2021-07-21 2022-07-31 13522846 frs-core:ShareCapital 2021-07-20 13522846 frs-core:ShareCapital 2022-07-31 13522846 frs-core:RetainedEarningsAccumulatedLosses 2021-07-21 2022-07-31 13522846 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-20 13522846 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 13522846 frs-core:RetainedEarningsAccumulatedLosses 2021-07-20 13522846 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 13522846 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-20 13522846 frs-countries:UnitedKingdom 2021-07-21 2022-07-31 13522846 frs-countries:Europe 2021-07-21 2022-07-31 13522846 frs-countries:NorthAmerica 2021-07-21 2022-07-31 13522846 frs-countries:SouthAmerica 2021-07-21 2022-07-31 13522846 frs-countries:Asia 2021-07-21 2022-07-31 13522846 frs-countries:RestWorldOutsideUK 2021-07-21 2022-07-31 13522846 frs-bus:HighestPaidDirector 2021-07-21 2022-07-31 13522846 frs-bus:PrivateLimitedCompanyLtd 2021-07-21 2022-07-31 13522846 frs-bus:CompanyLimitedByGuarantee 2021-07-21 2022-07-31 13522846 frs-bus:LimitedLiabilityPartnershipLLP 2021-07-21 2022-07-31 13522846 frs-bus:LimitedLiabilityPartnershipsSORP 2021-07-21 2022-07-31 13522846 frs-bus:FullAccounts 2021-07-21 2022-07-31 13522846 frs-bus:FilletedAccounts 2021-07-21 2022-07-31 13522846 frs-bus:AbridgedAccounts 2021-07-21 2022-07-31 13522846 frs-bus:FRS102 2021-07-21 2022-07-31 13522846 frs-bus:MediumEntities 2021-07-21 2022-07-31 13522846 frs-bus:SmallEntities 2021-07-21 2022-07-31 13522846 frs-bus:EntityHasNeverTraded 2021-07-21 2022-07-31 13522846 frs-bus:EntityNoLongerTradingButTradedInPast 2021-07-21 2022-07-31 13522846 frs-bus:Audited 2021-07-21 2022-07-31 13522846 frs-bus:AuditExempt-NoAccountantsReport 2021-07-21 2022-07-31 13522846 frs-bus:AuditExemptWithAccountantsReport 2021-07-21 2022-07-31 13522846 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-07-21 2022-07-31 13522846 frs-bus:LargeCompaniesRegimeForAccounts 2021-07-21 2022-07-31 13522846 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-07-21 2022-07-31 13522846 frs-bus:SmallCompaniesRegimeForAccounts 2021-07-21 2022-07-31 13522846 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-07-21 2022-07-31 13522846 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-07-21 2022-07-31 13522846 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-07-21 2022-07-31 13522846 frs-bus:OrdinaryShareClass1 2021-07-21 2022-07-31 13522846 frs-bus:OrdinaryShareClass1 2021-07-20 13522846 frs-bus:OrdinaryShareClass1 2022-07-31 13522846 frs-bus:OrdinaryShareClass2 2021-07-21 2022-07-31 13522846 frs-bus:OrdinaryShareClass2 2021-07-20 13522846 frs-bus:OrdinaryShareClass2 2022-07-31 13522846 frs-bus:OrdinaryShareClass3 2021-07-21 2022-07-31 13522846 frs-bus:OrdinaryShareClass3 2021-07-20 13522846 frs-bus:OrdinaryShareClass3 2022-07-31 13522846 frs-bus:OrdinaryShareClass4 2021-07-21 2022-07-31 13522846 frs-bus:OrdinaryShareClass4 2021-07-20 13522846 frs-bus:OrdinaryShareClass4 2022-07-31 13522846 frs-bus:OrdinaryShareClass5 2021-07-21 2022-07-31 13522846 frs-bus:OrdinaryShareClass5 2021-07-20 13522846 frs-bus:OrdinaryShareClass5 2022-07-31 13522846 frs-bus:PreferenceShareClass1 2021-07-21 2022-07-31 13522846 frs-bus:PreferenceShareClass1 2021-07-20 13522846 frs-bus:PreferenceShareClass1 2022-07-31 13522846 frs-bus:PreferenceShareClass2 2021-07-21 2022-07-31 13522846 frs-bus:PreferenceShareClass2 2021-07-20 13522846 frs-bus:PreferenceShareClass2 2022-07-31 13522846 frs-bus:PreferenceShareClass3 2021-07-21 2022-07-31 13522846 frs-bus:PreferenceShareClass3 2021-07-20 13522846 frs-bus:PreferenceShareClass3 2022-07-31 13522846 frs-bus:PreferenceShareClass4 2021-07-21 2022-07-31 13522846 frs-bus:PreferenceShareClass4 2021-07-20 13522846 frs-bus:PreferenceShareClass4 2022-07-31 13522846 frs-bus:PreferenceShareClass5 2021-07-21 2022-07-31 13522846 frs-bus:PreferenceShareClass5 2021-07-20 13522846 frs-bus:PreferenceShareClass5 2022-07-31 13522846 1 2021-07-21 2022-07-31 13522846 1 2022-07-31 13522846 1 2021-07-21 2022-07-31 13522846 frs-core:LeasedAssets 2021-07-21 2022-07-31 13522846 frs-core:OwnedAssets 2021-07-21 2022-07-31 13522846 frs-core:CurrencyRisk 2021-07-21 2022-07-31 13522846 frs-core:MarketRisk 2021-07-21 2022-07-31 13522846 frs-core:InterestRateRisk 2021-07-21 2022-07-31 13522846 frs-core:DeferredTaxation 2021-07-21 2022-07-31 13522846 frs-core:DeferredTaxation 2021-07-20 13522846 frs-core:DeferredTaxation 2022-07-31 13522846 frs-core:OtherProvisionsContingentLiabilities 2021-07-21 2022-07-31 13522846 frs-core:OtherProvisionsContingentLiabilities 2021-07-20 13522846 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 13522846 frs-core:ProvisionsDeferredTax 2022-07-31 13522846 frs-core:OtherDeferredTax 2022-07-31 13522846 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 13522846 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 13522846 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 13522846 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-21 2022-07-31 13522846 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-20 13522846 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 13522846 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-21 2022-07-31 13522846 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-20 13522846 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 13522846 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-21 2022-07-31 13522846 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-20 13522846 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 13522846 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-07-31 13522846 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-07-31 13522846 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-07-31 13522846 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-07-31 13522846 frs-core:Share-basedPaymentsDeferredTax 2022-07-31 13522846 frs-core:TaxCreditsDeferredTax 2022-07-31 13522846 frs-core:CostValuation 2021-07-20 13522846 frs-core:AdditionsToInvestments 2022-07-31 13522846 frs-core:DisposalsRepaymentsInvestments 2022-07-31 13522846 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-07-31 13522846 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-07-31 13522846 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-07-31 13522846 frs-core:OtherIncreaseDecreaseInInvestments 2022-07-31 13522846 frs-core:CostValuation 2022-07-31 13522846 frs-core:ProvisionsForImpairmentInvestments 2021-07-20 13522846 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 13522846 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 13522846 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 13522846 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 13522846 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 13522846 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 13522846 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 13522846 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 13522846 frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:ListedExchangeTraded 2021-07-20 13522846 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-20 13522846 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-20 13522846 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 13522846 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 13522846
ECB AYLESBURY LIMITED
Financial Statements
For The Year Ended 31 July 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13522846
31 July 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,701 88,601
77,701 88,601
CURRENT ASSETS
Stocks 5 1,780 1,260
Debtors 6 13,023 32,140
Cash at bank and in hand 43,786 50,024
58,589 83,424
Creditors: Amounts Falling Due Within One Year 7 (85,126 ) (142,033 )
NET CURRENT ASSETS (LIABILITIES) (26,537 ) (58,609 )
TOTAL ASSETS LESS CURRENT LIABILITIES 51,164 29,992
Creditors: Amounts Falling Due After More Than One Year 8 - (47,407 )
NET ASSETS/(LIABILITIES) 51,164 (17,415 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 51,154 (17,425 )
SHAREHOLDERS' FUNDS 51,164 (17,415)
Page 1
Page 2
For the year ending 31 July 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 her 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
Mrs Bharvi Patel
Director
28/02/2024
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
ECB AYLESBURY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13522846 . The registered office is 13 Norwich Road, Northwood, England, HA6 1ND.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
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: 4 (2022: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2022 118,135 - 118,135
Additions - 15,000 15,000
As at 31 July 2023 118,135 15,000 133,135
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 August 2022 29,534 - 29,534
Provided during the period 22,150 3,750 25,900
As at 31 July 2023 51,684 3,750 55,434
Net Book Value
As at 31 July 2023 66,451 11,250 77,701
As at 1 August 2022 88,601 - 88,601
5. Stocks
31 July 2023 31 July 2022
£ £
Finished goods 1,780 1,260
1,780 1,260
6. Debtors
31 July 2023 31 July 2022
£ £
Due within one year
Other loans 5,000 5,000
VAT 2,213 27,140
Other taxes and social security 5,810 -
13,023 32,140
7. Creditors: Amounts Falling Due Within One Year
31 July 2023 31 July 2022
£ £
Trade creditors (1 ) 44,576
Bank loans and overdrafts - 21,000
Other taxes and social security - 298
Net wages 5,213 3,069
Kandies Loan 20,400 40,400
Accruals and deferred income 500 500
Director's loan account 59,014 32,190
85,126 142,033
8. Creditors: Amounts Falling Due After More Than One Year
31 July 2023 31 July 2022
£ £
Bank loans - 47,407
- 47,407
9. Share Capital
31 July 2023 31 July 2022
£ £
Allotted, Called up and fully paid 10 10
Page 4