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Company No: 13276751 (England and Wales)

E&O WAREHOUSING HOLDINGS LIMITED

Unaudited Financial Statements
For the financial period from 01 April 2022 to 30 June 2023
Pages for filing with the registrar

E&O WAREHOUSING HOLDINGS LIMITED

Unaudited Financial Statements

For the financial period from 01 April 2022 to 30 June 2023

Contents

E&O WAREHOUSING HOLDINGS LIMITED

BALANCE SHEET

As at 30 June 2023
E&O WAREHOUSING HOLDINGS LIMITED

BALANCE SHEET (continued)

As at 30 June 2023
Note 30.06.2023 31.03.2022
£ £
Fixed assets
Investments 3 6,972,588 6,972,588
6,972,588 6,972,588
Net current assets 0 0
Total assets less current liabilities 6,972,588 6,972,588
Net assets 6,972,588 6,972,588
Capital and reserves
Called-up share capital 4 6,972,588 6,972,588
Total shareholders' funds 6,972,588 6,972,588

For the financial period ending 30 June 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of E&O Warehousing Holdings Limited (registered number: 13276751) were approved and authorised for issue by the Board of Directors on 15 February 2024. They were signed on its behalf by:

L A Ellicott
Director
E&O WAREHOUSING HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2022 to 30 June 2023
E&O WAREHOUSING HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2022 to 30 June 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

E&O Warehousing Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Armstor House, Vale Down, Lydford, EX20 4BB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

During the year E & O Warehousing Holdings Limited changed its year end from 31 March 2023 to 30 June 2023 to be coterminous with other related companies.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

Period from
01.04.2022 to
30.06.2023
Period from
18.03.2021 to
31.03.2022
Number Number
Monthly average number of persons employed by the Company during the period, including directors 2 2

3. Fixed asset investments

Investments in subsidiaries

30.06.2023
£
Cost
At 01 April 2022 6,972,588
At 30 June 2023 6,972,588
Carrying value at 30 June 2023 6,972,588
Carrying value at 31 March 2022 6,972,588

4. Called-up share capital

30.06.2023 31.03.2022
£ £
Allotted, called-up and fully-paid
13,945,175 Ordinary shares of £ 0.50 each (31.03.2022: nil shares) 6,972,588 0
nil Ordinary AA shares (31.03.2022: 13,941,176 shares of £ 0.50 each) 0 6,970,588
nil Ordinary AB shares (31.03.2022: 3,999 shares of £ 0.50 each) 0 2,000
6,972,588 6,972,588