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REGISTERED NUMBER: 05681779 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2022 to 29 March 2023

for

EHEC LIMITED

EHEC LIMITED (REGISTERED NUMBER: 05681779)

Contents of the Financial Statements
for the period 1 April 2022 to 29 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EHEC LIMITED

Company Information
for the period 1 April 2022 to 29 March 2023







Director: Mr C Lack





Registered office: 3rd Floor
Marlborough House
298 Regents Park Road
Finchley
London
N3 2SZ





Registered number: 05681779 (England and Wales)





Accountants: Haines Watts North London LLP
3rd Floor
Marlborough House
298 Regents Park Road
Finchley
London
N3 2SZ

EHEC LIMITED (REGISTERED NUMBER: 05681779)

Balance Sheet
29 March 2023

2023 2022
Notes £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 4,245 3,544
4,245 3,544

Current assets
Debtors 6 32,606 13,201
Cash at bank and in hand 9,987 25,444
42,593 38,645
Creditors
Amounts falling due within one year 7 46,455 40,827
Net current liabilities (3,862 ) (2,182 )
Total assets less current liabilities 383 1,362

Capital and reserves
Called up share capital 8 300 300
Retained earnings 83 1,062
Shareholders' funds 383 1,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 January 2024 and were signed by:





Mr C Lack - Director


EHEC LIMITED (REGISTERED NUMBER: 05681779)

Notes to the Financial Statements
for the period 1 April 2022 to 29 March 2023


1. Statutory information

EHEC Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 25% on reducing balance

EHEC LIMITED (REGISTERED NUMBER: 05681779)

Notes to the Financial Statements - continued
for the period 1 April 2022 to 29 March 2023


2. Accounting policies - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. Employees and directors

The average number of employees during the period was 1 (2022 - 1 ) .

4. Intangible fixed assets
Goodwill
£
Cost
At 1 April 2022
and 29 March 2023 20,000
Amortisation
At 1 April 2022
and 29 March 2023 20,000
Net book value
At 29 March 2023 -
At 31 March 2022 -

EHEC LIMITED (REGISTERED NUMBER: 05681779)

Notes to the Financial Statements - continued
for the period 1 April 2022 to 29 March 2023


5. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 April 2022 477 11,335 11,812
Additions - 2,116 2,116
At 29 March 2023 477 13,451 13,928
Depreciation
At 1 April 2022 477 7,791 8,268
Charge for period - 1,415 1,415
At 29 March 2023 477 9,206 9,683
Net book value
At 29 March 2023 - 4,245 4,245
At 31 March 2022 - 3,544 3,544

6. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 11,311 11,311
Other debtors 21,295 1,890
32,606 13,201

7. Creditors: amounts falling due within one year
2023 2022
£ £
Taxation and social security 42,547 35,376
Other creditors 3,908 5,451
46,455 40,827

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100
100 Ordinary A £1 100 100
100 Ordinary B £1 100 100
300 300

The A and B Ordinary shares rank pari passu in all respects with the Ordinary shares of the company, except they do not confer any voting rights or to attend any general meeting.

EHEC LIMITED (REGISTERED NUMBER: 05681779)

Notes to the Financial Statements - continued
for the period 1 April 2022 to 29 March 2023


9. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the period ended 29 March 2023 and the year ended 31 March 2022:

2023 2022
£ £
Mr C Lack
Balance outstanding at start of period (1,543 ) 16,069
Amounts advanced 152,623 133,362
Amounts repaid (136,477 ) (150,974 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 14,603 (1,543 )