1 April 2023 false Taxfiler 2024.5 04399220business:PrivateLimitedCompanyLtd2023-04-012024-03-31 043992202023-03-31 043992202023-04-012024-03-31 04399220business:AuditExemptWithAccountantsReport2023-04-012024-03-31 04399220business:FilletedAccounts2023-04-012024-03-31 043992202024-03-31 04399220business:Director12023-04-012024-03-31 04399220business:RegisteredOffice2023-04-012024-03-31 043992202023-03-31 04399220core:WithinOneYear2024-03-31 04399220core:WithinOneYear2023-03-31 04399220core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 04399220core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 04399220core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 04399220core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 04399220core:PreviouslyStatedAmount2024-03-31 04399220core:PreviouslyStatedAmount2023-03-31 04399220business:SmallEntities2023-04-012024-03-31 04399220countries:EnglandWales2023-04-012024-03-31 04399220core:PlantMachinery2023-04-012024-03-31 04399220core:ComputerEquipment2023-04-012024-03-31 04399220core:PlantMachinery2023-03-31 04399220core:ComputerEquipment2023-03-31 04399220core:PlantMachinery2024-03-31 04399220core:ComputerEquipment2024-03-31 04399220core:AcceleratedTaxDepreciationDeferredTax2024-03-31 04399220core:AcceleratedTaxDepreciationDeferredTax2023-03-31 04399220core:TaxLossesCarry-forwardsDeferredTax2024-03-31 04399220core:TaxLossesCarry-forwardsDeferredTax2023-03-31 043992202022-03-31 043992202022-04-012023-03-31 04399220business:OrdinaryShareClass12023-04-012024-03-31 04399220business:OrdinaryShareClass12022-04-012023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 04399220 (England and Wales)
Eatons Maintenance Limited Unaudited accounts for the year ended 31 March 2024
Eatons Maintenance Limited Unaudited accounts Contents
Page
- 2 -
Eatons Maintenance Limited Company Information for the year ended 31 March 2024
Director
David Anthony Eaton
Company Number
04399220 (England and Wales)
Registered Office
51 Wilmslow Road Cheadle Stockport Cheshire SK8 1HG
Accountants
SJM Accounting Services 51 Wilmslow Road Cheadle Stockport Cheshire SK8 1HG
- 3 -
Eatons Maintenance Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,139 
5,519 
Current assets
Debtors
926 
1,500 
Cash at bank and in hand
415 
2,026 
1,341 
3,526 
Creditors: amounts falling due within one year
(4,148)
(1,910)
Net current (liabilities)/assets
(2,807)
1,616 
Total assets less current liabilities
1,332 
7,135 
Provisions for liabilities
Deferred tax
- 
(1,049)
Net assets
1,332 
6,086 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
1,322 
6,076 
Shareholders' funds
1,332 
6,086 
For the year ending 31 March 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 August 2024 and were signed on its behalf by
David Anthony Eaton Director Company Registration No. 04399220
- 4 -
Eatons Maintenance Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Eatons Maintenance Limited is a private company, limited by shares, registered in England and Wales, registration number 04399220. The registered office is 51 Wilmslow Road, Cheadle, Stockport, Cheshire, SK8 1HG. The principal place of business is 64 Green Lane, Heaton Moor, Stockport, Cheshire, SK4 3LH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
- 5 -
Eatons Maintenance Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
32,630 
898 
33,528 
At 31 March 2024
32,630 
898 
33,528 
Depreciation
At 1 April 2023
27,148 
861 
28,009 
Charge for the year
1,371 
9 
1,380 
At 31 March 2024
28,519 
870 
29,389 
Net book value
At 31 March 2024
4,111 
28 
4,139 
At 31 March 2023
5,482 
37 
5,519 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
750 
1,500 
Deferred tax asset
67 
Accrued income and prepayments
109 
- 
926 
1,500 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
118 
1,333 
Loans from directors
3,528 
- 
Accruals
502 
577 
4,148 
1,910 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
786 
1,049 
Tax losses carried forward
(853)
- 
(67)
1,049 
2024 
2023 
£ 
£ 
Provision at start of year
1,049 
1,120 
Credited to the profit and loss account
(1,116)
(71)
Provision at end of year
(67)
1,049 
- 6 -
Eatons Maintenance Limited Notes to the Accounts for the year ended 31 March 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
9
Transactions with related parties
DA Eaton, director and shareholder, received dividends in the year of £nil (2023: £6,594).
10
Controlling party
The company is under the control of DA Eaton by virtue of his 100% interest in the issued share capital of the company.
11
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 7 -