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Registered number: 10323647
EFM Aylesbury Limited
Financial Statements
For The Year Ended 31 August 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10323647
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 22,609 1,303
22,609 1,303
CURRENT ASSETS
Debtors 6 58,383 79,055
Cash at bank and in hand 10,053 49,464
68,436 128,519
Creditors: Amounts Falling Due Within One Year 7 (39,786 ) (42,623 )
NET CURRENT ASSETS (LIABILITIES) 28,650 85,896
TOTAL ASSETS LESS CURRENT LIABILITIES 51,259 87,199
Creditors: Amounts Falling Due After More Than One Year 8 (22,000 ) (41,500 )
NET ASSETS 29,259 45,699
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 29,159 45,599
SHAREHOLDERS' FUNDS 29,259 45,699
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For the year ending 31 August 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 R Maheswaran
Director
15 February 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
EFM Aylesbury Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10323647 . The registered office is 37 Water Meadow Way, Wendover, Aylesbury, Buckinghamshire, HP22 6RS.
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 - Other Intangible
Intangible assets have been amortised to profit and loss over their useful estimated economic life of 5 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:
Freehold 10% Straight Line
Plant & Machinery 25% Straight Line
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 September 2022 12,950
As at 31 August 2023 12,950
Amortisation
As at 1 September 2022 12,950
As at 31 August 2023 12,950
Net Book Value
As at 31 August 2023 -
As at 1 September 2022 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2022 - 4,485 4,485
Additions 23,000 1,614 24,614
As at 31 August 2023 23,000 6,099 29,099
Depreciation
As at 1 September 2022 - 3,182 3,182
Provided during the period 2,300 1,008 3,308
As at 31 August 2023 2,300 4,190 6,490
Net Book Value
As at 31 August 2023 20,700 1,909 22,609
As at 1 September 2022 - 1,303 1,303
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,989 1,920
Prepayments and accrued income 7,352 9,843
Other debtors 21,250 21,250
33,591 33,013
Due after more than one year
Other debtors due after one year 24,792 46,042
24,792 46,042
58,383 79,055
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 19,500 19,500
Corporation tax 11,430 12,833
Other taxes and social security 787 9,250
VAT 4,667 -
Accruals and deferred income 3,090 1,040
Directors' loan accounts 312 -
39,786 42,623
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,000 41,500
22,000 41,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
The directors of the company are related parties of the Escapologist Ltd. Included in debtors is £46,042 due from the Escapoloigist Ltd, split into £21,250 due within one year, and £24,972 due after more than one year.
Included in creditors is £312 due to a director of the company (2022: £0).
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