EPHRAMAN ACCOUNTANCY SERVICES LTD
Registered number: 05981937
Balance Sheet
as at 31 October 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 293 347
Current assets
Cash at bank and in hand 4,701 6,036
Creditors: amounts falling due within one year 4 (1,000) (1,000)
Net current assets 3,701 5,036
Total assets less current liabilities 3,994 5,383
Creditors: amounts falling due after more than one year 5 (1,667) (2,667)
Net assets 2,327 2,716
Capital and reserves
Called up share capital 10 10
Profit and loss account 2,317 2,706
Shareholders' funds 2,327 2,716
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A. Banwell
Director
Approved by the board on 29 July 2024
EPHRAMAN ACCOUNTANCY SERVICES LTD
Notes to the Accounts
for the year ended 31 October 2023
1 Accounting policies
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.
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 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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Fixtures & Fittings Total
£ £ £
Cost
At 1 November 2022 3,098 786 3,884
At 31 October 2023 3,098 786 3,884
Depreciation
At 1 November 2022 2,827 710 3,537
Charge for the year 54 - 54
At 31 October 2023 2,881 710 3,591
Net book value
At 31 October 2023 217 76 293
At 31 October 2022 271 76 347
4 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 1,000 1,000
5 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 1,667 2,667
6 Other information
EPHRAMAN ACCOUNTANCY SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is:
4 South Walk
West Wickham
Kent
BR4 9JA
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