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REGISTERED NUMBER: 09088085 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Eskimo Epos Limited

Eskimo Epos Limited (Registered number: 09088085)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eskimo Epos Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr Simon James Geraghty
Miss Heidi Hansen





REGISTERED OFFICE: The Old Dairy
Parley Green Lane
Parley
Christchurch
Dorset
BH23 6BB





REGISTERED NUMBER: 09088085 (England and Wales)





ACCOUNTANTS: Birkett & Co Ltd
186b Lower Blandford Road
Broadstone
Dorset
BH18 8DP

Eskimo Epos Limited (Registered number: 09088085)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 55,770 68,020
Tangible assets 5 24,263 31,294
80,033 99,314

CURRENT ASSETS
Stocks 1,543 8,539
Debtors 6 85,466 82,246
Cash at bank 11,554 28,294
98,563 119,079
CREDITORS
Amounts falling due within one year 7 (129,893 ) (138,601 )
NET CURRENT LIABILITIES (31,330 ) (19,522 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,703

79,792

CREDITORS
Amounts falling due after more than
one year

8

(30,851

)

(36,204

)
NET ASSETS 17,852 43,588

Eskimo Epos Limited (Registered number: 09088085)

Balance Sheet - continued
31 December 2023

2023 2022
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,752 43,488
SHAREHOLDERS' FUNDS 17,852 43,588

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 February 2024 and were signed on its behalf by:





Miss Heidi Hansen - Director


Eskimo Epos Limited (Registered number: 09088085)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Eskimo Epos 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.

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.

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 0, is being amortised evenly over its estimated useful life of nil 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 the cost less estimated residual value of each asset over its estimated useful life.
Fixtures & fittings - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Eskimo Epos Limited (Registered number: 09088085)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

Eskimo Epos Limited (Registered number: 09088085)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 105,000
AMORTISATION
At 1 January 2023 36,980
Amortisation for year 12,250
At 31 December 2023 49,230
NET BOOK VALUE
At 31 December 2023 55,770
At 31 December 2022 68,020

5. TANGIBLE FIXED ASSETS
Fixtures Office
& fittings equipment Totals
£    £    £   
COST
At 1 January 2023 10,213 44,527 54,740
Additions 782 274 1,056
At 31 December 2023 10,995 44,801 55,796
DEPRECIATION
At 1 January 2023 4,097 19,349 23,446
Charge for year 1,724 6,363 8,087
At 31 December 2023 5,821 25,712 31,533
NET BOOK VALUE
At 31 December 2023 5,174 19,089 24,263
At 31 December 2022 6,116 25,178 31,294

Eskimo Epos Limited (Registered number: 09088085)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 73,390 68,200
Other debtors 6,076 8,046
79,466 76,246

Amounts falling due after more than one year:
Other debtors 6,000 6,000

Aggregate amounts 85,466 82,246

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors 18,923 17,865
Taxation and social security 28,412 31,950
Other creditors 77,558 83,786
129,893 138,601

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 30,851 36,204

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 10,851 16,204