Registered number
03740806
EARS PLC
Report and Financial Statements for the year ended
31 August 2023
EARS PLC
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Statement of directors' responsibilities 3
Strategic report 4
Independent auditor's report 5-7
Income statement 8
Statement of comprehensive income 9
Statement of financial position 10
Statement of changes in equity 11
Statement of cash flows 12
Notes to the financial statements 13-18
EARS PLC
Company Information
Directors
M J Davies
D B Davies
D O'Sullivan
Auditors
CK Partnership Limited
1 Old Court Mews
311 Chase Road
London
N14 6JS
Bankers
HSBC
25 Notting Hill Gate
Notting Hill
London
W11 3JJ
Registered office
Unit 5 23 Ladysmith Road
Harrow
Harrow
Registered number
03740806
EARS PLC
Registered number: 03740806
Directors' Report
The directors present their report and financial statements for the year ended 31 August 2023.
Principal activities
The company's principal activity during the year continued to be that of sales, servicing, installation and hire of PBR equipment.

The directors consider the continued growth of the company as satisfactory in the current market conditions.

Key performance indictators

- Gross profit margins remain above average due to continued improved customer base and sale of higher profit margin goods.
- Overall cashflow remains strong despite the current economic climate, and increased marketing costs to help maintain the existing customer base as well as allow for continued growth.
- Improved debtor collection and creditor payment periods due to improved internal accounting systems.
Future developments
The directors aim to maintain the management policies which have resulted in the company's continued growth in recent years.

The company has pitched for new projects during the year under review which it expects to bear fruition within the next 12 months.

The company continues its investment programme into new technology and products to keep the company ahead of its competition.
Research and development
The company invests in Research and Development trying to build improving telecommunication systems aimed at the Stadia and other such developments.
Financial instrument risk
The company holds financial instruments mainly to finance its operations and to finance corporate transactions such as dividend payments. In addition various financial instruments such as trade debtors and trade creditors arise directly from the company's operations.
Dividends
The directors recommend a final dividend of £0 (0p per share).
Events since the balance sheet date
There are no events since the balance sheet date to report.
Directors
The following persons served as directors during the year:
M J Davies
D B Davies
D O'Sullivan
Disclosure of information to auditors
Each person who was a director at the time this report was approved confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board on 28 March 2024 and signed on its behalf.
D B Davies
Director
EARS PLC
Statement of Directors' Responsibilities
The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
EARS PLC
Strategic Report
The directors consider the company remains stable in the light of current market conditions.

The directors aim to maintain the existing management policies which will continue to stabilise the company's position in future years.

The company continues to pitch for new projects, which it expects to bear fruition on an ongoing basis.

The company continues its investment programme into new technology and products to keep the company ahead of its competition.

Key performance indictators

- Gross profit margins remain above average due to continued improved customer base and sale of higher profit margin goods.
- Overall cashflow remains strong despite the current economic climate, and increased marketing costs to help maintain the existing customer base as well as allow for continued growth.
- Improved debtor collection and creditor payment periods due to improved internal accounting systems.
This report was approved by the board on 28 March 2024 and signed on its behalf.
D B Davies
Director
EARS PLC
Independent auditor's report
to the members of EARS PLC
Opinion
We have audited the financial statements of EARS PLC (the 'company') for the year ended 31 August 2023 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 August 2023 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
"We are not responsible for preventing irregularities. Our approach to detect irregularity included, but was not limited to, the following:
- obtaining an understanding of the legal and regulatory framework applicable to the company and how the company is complying with that framework;
- obtaining an understanding of the company's policies and procedures and how the company has complied with these, through discussions and walkthrough testing;
- obtaining an understanding of the company's risk assessment process, including the risk of fraud;
- enquiring of management as to actual and potential fraud, litigation and claims;
- designing our audit procedures to respond to our risk assessment;
- performing audit testing over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness and evaluating the business rationale of significant transactions outside the normal course of business;
- assessing whether judgements and assumptions made in determining the accounting estimates, were indicative of potential bias; and
- performing analytical procedures to identify any large, unusual or unexpected relationships.

Whilst considering how our audit work addressed the detection of irregularities, we also consider the likelihood of detection based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation."
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mr George Christou
(Senior Statutory Auditor) 1 Old Court Mews
for and on behalf of 311 Chase Road
CK Partnership Limited London
Statutory Auditor
28 March 2024 N14 6JS
EARS PLC
Income Statement
for the year ended 31 August 2023
Notes 2023 2022
£ £
Turnover 2 1,533,426 1,308,422
Cost of sales (594,734) (523,192)
Gross profit 938,692 785,230
Administrative expenses (752,188) (582,776)
Operating profit 3 186,504 202,454
Profit/(loss) on sale of fixed assets 5,895 (1,099)
Interest receivable 1,034 60
Interest payable 6 (1,716) -
Profit on ordinary activities before taxation 191,717 201,415
Tax on profit on ordinary activities 7 (37,661) (21,036)
Profit for the financial year 154,056 180,379
EARS PLC
Statement of Comprehensive Income
for the year ended 31 August 2023
Notes 2023 2022
£ £
Profit for the financial year 154,056 180,379
Other comprehensive income
Total comprehensive income for the year 154,056 180,379
EARS PLC
Statement of Financial Position
as at 31 August 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 9 185,619 180,870
Current assets
Stocks 10 46,850 32,389
Debtors 11 430,258 229,626
Cash at bank and in hand 196,293 539,769
673,401 801,784
Creditors: amounts falling due within one year 12 (387,260) (264,755)
Net current assets 286,141 537,029
Total assets less current liabilities 471,760 717,899
Creditors: amounts falling due after more than one year 13 (13,586) (31,275)
Provisions for liabilities
Deferred taxation 14 (4,558) -
Net assets 453,616 686,624
Capital and reserves
Called up share capital 15 50,000 50,000
Profit and loss account 16 403,616 636,624
Total equity 453,616 686,624
D B Davies
Director
Approved by the board on 28 March 2024
EARS PLC
Statement of Changes in Equity
for the year ended 31 August 2023
Share Share Other Profit Total
capital premium reserves and loss
account
£ £ £ £ £
At 1 September 2021 50,000 - - 533,309 583,309
Profit for the financial year 180,379 180,379
Dividends (77,064) (77,064)
At 31 August 2022 50,000 - - 636,624 686,624
At 1 September 2022 50,000 - - 636,624 686,624
Profit for the financial year 154,056 154,056
Dividends (387,064) (387,064)
At 31 August 2023 50,000 - - 403,616 453,616
EARS PLC
Statement of Cash Flows
for the year ended 31 August 2023
Notes 2023 2022
£ £
Operating activities
Profit for the financial year 154,056 180,379
Adjustments for:
(Profit)/loss on sale of fixed assets (5,895) 1,099
Interest receivable (1,034) (60)
Interest payable 1,716 -
Tax on profit on ordinary activities 37,661 21,036
Depreciation 57,592 60,290
(Increase)/decrease in stocks (14,461) 17,285
(Increase)/decrease in debtors (200,632) 116,957
Increase in creditors 113,044 34,938
142,047 431,924
Interest received 1,034 60
Interest paid (1,716) -
Corporation tax paid (23,642) 418
Cash generated by operating activities 117,723 432,402
Investing activities
Payments to acquire tangible fixed assets (68,446) (91,710)
Proceeds from sale of tangible fixed assets 12,000 12,001
Cash used in investing activities (56,446) (79,709)
Financing activities
Equity dividends paid (387,064) (77,064)
Repayment of loans (17,689) (8,164)
Cash used in financing activities (404,753) (85,228)
Net cash (used)/generated
Cash generated by operating activities 117,723 432,402
Cash used in investing activities (56,446) (79,709)
Cash used in financing activities (404,753) (85,228)
Net cash (used)/generated (343,476) 267,465
Cash and cash equivalents at 1 September 539,769 272,304
Cash and cash equivalents at 31 August 196,293 539,769
Cash and cash equivalents comprise:
Cash at bank 196,293 539,769
EARS PLC
Notes to the Accounts
for the year ended 31 August 2023
1 Summary of significant accounting policies
Basis of preparation
The financial statements 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.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery Between 15% and 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Analysis of turnover 2023 2022
£ £
Sale of goods 1,533,426 1,308,422
By geographical market:
UK 1,533,426 1,308,422
3 Operating profit 2023 2022
£ £
This is stated after charging:
Depreciation of owned fixed assets 57,592 60,290
Auditors' remuneration for audit services 6,175 6,000
Auditors' remuneration for other services 1,193 1,183
4 Directors' emoluments 2023 2022
£ £
Emoluments 24,095 25,417
Number of directors to whom retirement benefits accrued: 2023 2022
Number Number
Defined contribution plans 3 3
5 Staff costs 2023 2022
£ £
Wages and salaries 201,284 159,263
Social security costs 15,299 13,677
Other pension costs 63,099 66,501
279,682 239,441
Average number of employees during the year Number Number
Administration 4 3
Development 1 1
Distribution 1 1
Marketing 1 1
Sales 3 2
10 8
6 Interest payable 2023 2022
£ £
Bank loans and overdrafts 1,716 -
7 Taxation 2023 2022
£ £
Analysis of charge in period
Current tax:
UK corporation tax on profits of the period 33,103 21,036
Deferred tax:
Origination and reversal of timing differences 4,558 -
Tax on profit on ordinary activities 37,661 21,036
Factors affecting tax charge for period
The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
2023 2022
£ £
Profit on ordinary activities before tax 191,717 201,415
Standard rate of corporation tax in the UK 21% 19%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax 40,261 38,269
Effects of:
Enhanced R&D tax credit - (15,449)
Capital allowances for period in excess of depreciation (7,158) (1,784)
Current tax charge for period 33,103 21,036
Factors that may affect future tax charges
Changes in future Budgets set by the Government may affect future tax rates. Corporation tax rates have risen up to 25% from April 2023.
8 Intangible fixed assets £
Goodwill:
Cost
At 1 September 2022 27,500
At 31 August 2023 27,500
Amortisation
At 1 September 2022 27,500
At 31 August 2023 27,500
Carrying amount
At 31 August 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
9 Tangible fixed assets
Plant and machinery
At cost
£
Cost
At 1 September 2022 1,067,204
Additions 68,446
Disposals (29,109)
At 31 August 2023 1,106,541
Depreciation
At 1 September 2022 886,334
Charge for the year 57,592
On disposals (23,004)
At 31 August 2023 920,922
Carrying amount
At 31 August 2023 185,619
At 31 August 2022 180,870
10 Stocks 2023 2022
£ £
Finished goods and goods for resale 46,850 32,389
11 Debtors 2023 2022
£ £
Trade debtors 208,625 225,989
Directors loans 153,192 -
Other debtors and prepayments 68,441 3,637
430,258 229,626
Amounts due after more than one year included in:
Other debtors 14,617 -
12 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans 8,211 8,211
Trade creditors 258,138 153,653
Corporation tax 55,248 45,787
Other taxes and social security costs 49,831 44,944
Accruals and deferred income 15,832 12,160
387,260 264,755
13 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 13,586 31,275
14 Deferred taxation 2023 2022
£ £
Accelerated capital allowances 4,558 -
2023 2022
£ £
Charged to the profit and loss account 4,558 -
At 31 August 4,558 -
15 Share capital Nominal 2023 2023 2022
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 50,000 50,000 50,000
16 Profit and loss account 2023 2022
£ £
At 1 September 636,624 533,309
Profit for the financial year 154,056 180,379
Dividends (387,064) (77,064)
At 31 August 403,616 636,624
17 Dividends 2023 2022
£ £
Dividends on ordinary shares (note 16) 387,064 77,064
18 Events after the reporting date
There are no events after the reporting date.
19 Other financial commitments
Total future minimum lease payments under non-cancellable operating leases:
Land and buildings Land and buildings Other Other
2023 2022 2023 2022
£ £ £ £
Falling due:
within two to five years 110,000 - - -
20 Transactions with the directors
As at 31 August 2023 the directors had been loaned £153,192 (2022: £nil). This can be seen in debtors. This will be repaid after the year end before end of May 2024.
21 Controlling party
There is no one controlling party. The directors all hold 1/3rd of the share capital each.
22 Presentation currency
The financial statements are presented in Sterling.
23 Legal form of entity and country of incorporation
EARS PLC is a private company limited by shares and incorporated in England.
24 Principal place of business
The address of the company's principal place of business and registered office is:
Unit 5
23 Ladysmith Road
Harrow
HA3 5FE
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