EWING ASSOCIATES LIMITED

Company Registration Number:
05743465 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2023

Period of accounts

Start date: 01 January 2023

End date: 31 December 2023

EWING ASSOCIATES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2023

Balance sheet
Notes

EWING ASSOCIATES LIMITED

Balance sheet

As at 31 December 2023


Notes

2023

2022


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 0 20,667
Investments: 4 0 33,756
Total fixed assets: 0 54,423
Current assets
Debtors:     15,809
Cash at bank and in hand: 71,102 1,221,109
Investments: 5   93,160
Total current assets: 71,102 1,330,078
Creditors: amounts falling due within one year:   (71,000) (526,484)
Net current assets (liabilities): 102 803,594
Total assets less current liabilities: 102 858,017
Total net assets (liabilities): 102 858,017
Capital and reserves
Called up share capital: 102 102
Profit and loss account: 0 857,915
Shareholders funds: 102 858,017

The notes form part of these financial statements

EWING ASSOCIATES LIMITED

Balance sheet statements

For the year ending 31 December 2023 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 20 March 2024
and signed on behalf of the board by:

Name: T Holmes
Status: Director

The notes form part of these financial statements

EWING ASSOCIATES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods suppliedand services rendered, net of discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership havetransferred to the buyer (usually on despatch of the goods); the amount of revenue can be measuredreliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurredor to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,over the useful economic life of that asset as follows:Fittings fixtures and equipment - 20% straight lineIf there is an indication that there has been a significant change in depreciation rate, useful life orresidual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Other accounting policies

Fixed asset investmentsFixed asset investments are initially recorded at cost, and subsequently stated at cost less anyaccumulated impairment losses. Listed investments are measured at fair value with changes in fairvalue being recognised in profit or loss.Defined contribution plansContributions to defined contribution plans are recognised as an expense in the period in which therelated service is provided. Prepaid contributions are recognised as an asset to the extent that theprepayment will lead to a reduction in future payments or a cash refund.When contributions are not expected to be settled wholly within 12 months of the end of the reportingdate in which the employees render the related service, the liability is measured on a discountedpresent value basis. The unwinding of the discount is recognised in finance costs in profit or loss in theperiod in which it arises.The company ceased to trade during the year and all assets disposed of.

EWING ASSOCIATES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

2. Employees

2023 2022
Average number of employees during the period 11 11

EWING ASSOCIATES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Tangible Assets

Total
Cost £
At 01 January 2023 57,185
Additions 1,100
Disposals (58,285)
At 31 December 2023 0
Depreciation
At 01 January 2023 36,518
Charge for year 4,427
On disposals (40,945)
At 31 December 2023 0
Net book value
At 31 December 2023 0
At 31 December 2022 20,667

EWING ASSOCIATES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Fixed investments

The fixed asset investments were disposed of fully during the year.

EWING ASSOCIATES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

5. Current investments

The current asset investments were disposed of during the year.