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REGISTERED NUMBER: 06507988 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED

E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED (REGISTERED NUMBER: 06507988)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mrs L J Sheppard
R J Bunney





SECRETARY: Mrs L J Sheppard





REGISTERED OFFICE: 30-34 North Street
Hailsham
East Sussex
BN27 1DW





REGISTERED NUMBER: 06507988 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Limited
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED (REGISTERED NUMBER: 06507988)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,399 1,645
1,399 1,645

CURRENT ASSETS
Debtors 6 102,326 177,439
Cash at bank and in hand 28,597 75,076
130,923 252,515
CREDITORS
Amounts falling due within one year 7 (126,272 ) (147,768 )
NET CURRENT ASSETS 4,651 104,747
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,050

106,392

CREDITORS
Amounts falling due after more than one
year

8

(25,414

)

(31,832

)
NET (LIABILITIES)/ASSETS (19,364 ) 74,560

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings (19,366 ) 74,558
SHAREHOLDERS' FUNDS (19,364 ) 74,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED (REGISTERED NUMBER: 06507988)

BALANCE SHEET - continued
31 MARCH 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2024 and were signed on its behalf by:





Mrs L J Sheppard - Director


E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED (REGISTERED NUMBER: 06507988)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

E A R Sheppard Consulting Civil and Structural Engineers 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 2008, is being amortised evenly over its estimated useful life of five 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 each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED (REGISTERED NUMBER: 06507988)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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.

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 11 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 123,200
AMORTISATION
At 1 April 2023
and 31 March 2024 123,200
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED (REGISTERED NUMBER: 06507988)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 1,089 12,003 45,152 58,244
DEPRECIATION
At 1 April 2023 994 10,453 45,152 56,599
Charge for year 14 232 - 246
At 31 March 2024 1,008 10,685 45,152 56,845
NET BOOK VALUE
At 31 March 2024 81 1,318 - 1,399
At 31 March 2023 95 1,550 - 1,645

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 52,110 119,221
Amounts recoverable on contract 20,424 21,674
Other debtors 29,792 36,544
102,326 177,439

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,069 9,720
Client monies held (8 ) 15,679
Trade creditors 75,597 49,385
Taxation and social security 38,350 70,054
Other creditors 4,264 2,930
126,272 147,768

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 25,414 31,832

E A R SHEPPARD CONSULTING CIVIL AND
STRUCTURAL ENGINEERS LIMITED (REGISTERED NUMBER: 06507988)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 'A' £1 1 1
1 Ordinary 'B' £1 1 1
2 2