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Emsworth Stability Plus Limited

Registered Number
07728449
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

Emsworth Stability Plus Limited
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

David Michael Clarke
Lesley Patricia Spice

Registered Address

Unit 14 The Old Flour Mill
Queen Street
Emsworth
PO10 7BT

Registered Number

07728449 (England and Wales)
Emsworth Stability Plus Limited
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets320,79629,241
20,79629,241
Current assets
Stocks26,39616,543
Debtors76,88273,546
Cash at bank and on hand78,53357,377
181,811147,466
Creditors amounts falling due within one year(51,023)(42,645)
Net current assets (liabilities)130,788104,821
Total assets less current liabilities151,584134,062
Provisions for liabilities(3,526)(5,020)
Net assets148,058129,042
Capital and reserves
Called up share capital5050
Other reserves5050
Profit and loss account147,958128,942
Shareholders' funds148,058129,042
The financial statements were approved and authorised for issue by the Board of Directors on 23 February 2024, and are signed on its behalf by:
David Michael Clarke
Director
Lesley Patricia Spice
Director

Registered Company No. 07728449
Emsworth Stability Plus Limited
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts 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 (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings5
Fixtures and fittings4
Office Equipment4
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20232022
Average number of employees during the year88
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 22109,070
Additions794
At 31 July 23101,682
Depreciation and impairment
At 01 August 2279,829
Charge for year8,290
On disposals949
At 31 July 2380,885
Net book value
At 31 July 2320,796
At 31 July 2229,241
4.Other commitments
At the balance sheet date, the company had financial commitments totalling £62,753 (2022: £81,823).