IRIS Accounts Production v24.1.9.2 02754405 Board of Directors 1.11.22 31.10.23 31.10.23 false true false false true false Fair value model Ordinary "A" shares 0.01000 Ordinary "B" Non Voting shares 0.01000 Ordinary "C" Non Voting shares 0.01000 Ordinary "D" Non Voting Shares 0.01000 Ordinary "E" Non Voting Shares 0.01000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh027544052022-10-31027544052023-10-31027544052022-11-012023-10-31027544052021-10-31027544052021-11-012022-10-31027544052022-10-3102754405ns15:EnglandWales2022-11-012023-10-3102754405ns14:PoundSterling2022-11-012023-10-3102754405ns10:Director12022-11-012023-10-3102754405ns10:PrivateLimitedCompanyLtd2022-11-012023-10-3102754405ns10:SmallEntities2022-11-012023-10-3102754405ns10:AuditExemptWithAccountantsReport2022-11-012023-10-3102754405ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3102754405ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3102754405ns10:FullAccounts2022-11-012023-10-3102754405ns10:OrdinaryShareClass12022-11-012023-10-3102754405ns10:OrdinaryShareClass22022-11-012023-10-3102754405ns10:OrdinaryShareClass32022-11-012023-10-3102754405ns10:OrdinaryShareClass42022-11-012023-10-3102754405ns10:OrdinaryShareClass52022-11-012023-10-3102754405ns10:Director22022-11-012023-10-3102754405ns10:CompanySecretary12022-11-012023-10-3102754405ns10:RegisteredOffice2022-11-012023-10-3102754405ns5:CurrentFinancialInstruments2023-10-3102754405ns5:CurrentFinancialInstruments2022-10-3102754405ns5:ShareCapital2023-10-3102754405ns5:ShareCapital2022-10-3102754405ns5:RevaluationReserve2023-10-3102754405ns5:RevaluationReserve2022-10-3102754405ns5:RetainedEarningsAccumulatedLosses2023-10-3102754405ns5:RetainedEarningsAccumulatedLosses2022-10-3102754405ns5:PlantMachinery2022-11-012023-10-3102754405ns5:PlantMachinery2022-10-3102754405ns5:PlantMachinery2023-10-3102754405ns5:PlantMachinery2022-10-3102754405ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-3102754405ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-3102754405ns10:OrdinaryShareClass12023-10-3102754405ns10:OrdinaryShareClass22023-10-3102754405ns10:OrdinaryShareClass32023-10-3102754405ns10:OrdinaryShareClass42023-10-3102754405ns10:OrdinaryShareClass52023-10-31
REGISTERED NUMBER: 02754405 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

ESSEX CELLULAR TELEPHONES LIMITED

ESSEX CELLULAR TELEPHONES LIMITED (REGISTERED NUMBER: 02754405)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 October 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

ESSEX CELLULAR TELEPHONES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 October 2023







DIRECTORS: J M Abbott
M J Betts





SECRETARY: J M Abbott





REGISTERED OFFICE: 1053 London Road
Leigh on Sea
Essex
SS9 3JP





REGISTERED NUMBER: 02754405 (England and Wales)





ACCOUNTANTS: Richmond Gatehouse LLP
1053 London Road
Leigh-on-sea
Essex
SS9 3JP

ESSEX CELLULAR TELEPHONES LIMITED (REGISTERED NUMBER: 02754405)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,844 8,816
Investment property 5 175,000 175,000
180,844 183,816

CURRENT ASSETS
Debtors 6 1,096,226 1,409,656
Investments 7 153,806 223,640
Cash at bank 155,197 169,537
1,405,229 1,802,833
CREDITORS
Amounts falling due within one year 8 (852,043 ) (1,200,507 )
NET CURRENT ASSETS 553,186 602,326
TOTAL ASSETS LESS CURRENT
LIABILITIES

734,030

786,142

CAPITAL AND RESERVES
Called up share capital 9 120 120
Revaluation reserve 10 68,137 68,137
Retained earnings 10 665,773 717,885
SHAREHOLDERS' FUNDS 734,030 786,142

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

ESSEX CELLULAR TELEPHONES LIMITED (REGISTERED NUMBER: 02754405)

BALANCE SHEET - continued
31 October 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:





J M Abbott - Director


ESSEX CELLULAR TELEPHONES LIMITED (REGISTERED NUMBER: 02754405)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 October 2023


1. STATUTORY INFORMATION

Essex Cellular Telephones 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 5 (2022 - 5 ) .

ESSEX CELLULAR TELEPHONES LIMITED (REGISTERED NUMBER: 02754405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 October 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 232,640
Disposals (19,081 )
At 31 October 2023 213,559
DEPRECIATION
At 1 November 2022 223,824
Charge for year 2,558
Eliminated on disposal (18,667 )
At 31 October 2023 207,715
NET BOOK VALUE
At 31 October 2023 5,844
At 31 October 2022 8,816

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2022
and 31 October 2023 175,000
NET BOOK VALUE
At 31 October 2023 175,000
At 31 October 2022 175,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,996 7,006
Other debtors 1,094,230 1,402,650
1,096,226 1,409,656

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Unlisted investments 153,806 223,640

ESSEX CELLULAR TELEPHONES LIMITED (REGISTERED NUMBER: 02754405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 October 2023


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 95,012 174,243
Taxation and social security 15,720 13,721
Other creditors 741,311 1,012,543
852,043 1,200,507

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
4,000 Ordinary "A" shares 0.01 40 40
2,000 Ordinary "B" Non Voting shares 0.01 20 20
2,000 Ordinary "C" Non Voting shares 0.01 20 20
2,000 Ordinary "D" Non Voting Shares 0.01 20 20
2,000 Ordinary "E" Non Voting Shares 0.01 20 20
120 120

10. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 November 2022 717,885 68,137 786,022
Deficit for the year (52,112 ) (52,112 )
At 31 October 2023 665,773 68,137 733,910

11. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.

ESSEX CELLULAR TELEPHONES LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
ESSEX CELLULAR TELEPHONES LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Richmond Gatehouse LLP
1053 London Road
Leigh-on-sea
Essex
SS9 3JP


29 July 2024