Especy Limited |
Data not obtained from trial balance |
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Current year |
Comparative |
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Units (eg £ or £000) |
£ |
include a trailing space |
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Company registration number |
11073987 |
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Date |
Approval date of the accounts by the board |
20/08/2024 |
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Date |
Date of signing on the audit/accountants report |
20/08/2024 |
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Date of engagement letter (required for |
Date |
CA and ACCA reports) |
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Person signing directors' report: |
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Name of director |
S P Craven |
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Or, name of secretary |
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Name of director signing balance sheet |
S P Craven |
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Address of registered office: |
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Address line 1 |
Beechcroft |
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Address line 2 |
Sandy Lane |
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City or town |
Crawley Down |
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County or region |
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Postcode |
RH10 4HU |
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Name of senior statutory auditor |
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Name of auditors/accountants |
B A Brown Ltd |
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Type of firm (eg Chartered Accountants) |
Accountants |
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Address of auditors/accountants |
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Address line 1 |
Holly House |
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Address line 2 |
Copthorne Bank |
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City or town |
Copthorne |
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County or region |
West Sussex |
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Postcode |
RH10 3JH |
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Prior year adjustments (+ for a gain; - for a loss) |
£ |
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Correction of prior year errors |
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Effect of retrospective changes in accounting policies |
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More info on prior year adjustments |
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Number |
Number |
Average number of persons employed by the company |
1 |
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1 |
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Freehold land & buildings if |
revalued amounts shown in trial balance: |
£ |
£ |
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historical cost |
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cumulative depreciation based on cost |
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Historical cost of fixed asset investments |
£ |
£ |
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Investments in subsidiaries |
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Other investments |
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£ |
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Amounts due after more than one year included in debtors |
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Amounts included in creditors falling due for payment |
after more than five years: |
£ |
£ |
Payable otherwise than by installment |
Payable by installment |
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£ |
£ |
Secured bank loans included in creditors |
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Capital commitments: |
£ |
£ |
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contracted |
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Total future payments due under non-cancellable |
£ |
£ |
operating leases |
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Especy Limited |
Notes to the Accounts |
for the year ended 30 November 2023 |
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1 |
Accounting policies |
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Basis of preparation |
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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). |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Employees |
2023 |
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2022 |
Number |
Number |
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Average number of persons employed by the company |
1 |
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1 |
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3 |
Debtors |
2023 |
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2022 |
£ |
£ |
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Other debtors |
2,334,845 |
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2,044,845 |
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Creditors: amounts falling due within one year |
2023 |
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2022 |
£ |
£ |
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Other creditors |
46 |
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41 |
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5 |
Other information |
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Especy Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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Beechcroft |
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Sandy Lane |
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Crawley Down |
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RH10 4HU |