2022-09-012023-08-312023-08-31false03843346ESTWELL 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ESTWELL LTD

Registered Number
03843346
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

ESTWELL LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

DEMPSEY, Paul John

Registered Address

153/155 Northenden Road
Sale
Cheshire
M33 2HS

Registered Number

03843346 (England and Wales)
ESTWELL LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets326,54631,231
26,54631,231
Current assets
Stocks34,77634,776
Debtors413,08013,080
Cash at bank and on hand158,84496,710
206,700144,566
Creditors amounts falling due within one year5(78,698)(40,769)
Net current assets (liabilities)128,002103,797
Total assets less current liabilities154,548135,028
Creditors amounts falling due after one year6(34,034)(40,253)
Net assets120,51494,775
Capital and reserves
Called up share capital100100
Profit and loss account120,41494,675
Shareholders' funds120,51494,775
The financial statements were approved and authorised for issue by the Director on 8 August 2024, and are signed on its behalf by:
DEMPSEY, Paul John
Director
Registered Company No. 03843346
ESTWELL LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 (as applied to small entities by section 1A of the standard).
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings15
Vehicles15
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year21
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2241,245
At 31 August 2341,245
Depreciation and impairment
At 01 September 2210,014
Charge for year4,685
At 31 August 2314,699
Net book value
At 31 August 2326,546
At 31 August 2231,231
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables13,08013,080
Total13,08013,080
0
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-9,220
Bank borrowings and overdrafts49,3147,542
Taxation and social security29,38424,005
Accrued liabilities and deferred income-2
Total78,69840,769
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts34,03440,253
Total34,03440,253