IRIS Accounts Production v24.2.0.383 13802068 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh138020682023-03-31138020682024-03-31138020682023-04-012024-03-31138020682021-12-14138020682021-12-152023-03-31138020682023-03-3113802068ns15:EnglandWales2023-04-012024-03-3113802068ns14:PoundSterling2023-04-012024-03-3113802068ns10:Director12023-04-012024-03-3113802068ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3113802068ns10:SmallEntities2023-04-012024-03-3113802068ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3113802068ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3113802068ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3113802068ns10:FullAccounts2023-04-012024-03-311380206812023-04-012024-03-3113802068ns10:OrdinaryShareClass12023-04-012024-03-3113802068ns10:OrdinaryShareClass22023-04-012024-03-3113802068ns10:OrdinaryShareClass32023-04-012024-03-3113802068ns10:OrdinaryShareClass42023-04-012024-03-3113802068ns10:Director22023-04-012024-03-3113802068ns10:Director32023-04-012024-03-3113802068ns10:Director42023-04-012024-03-3113802068ns10:Director62023-04-012024-03-3113802068ns10:RegisteredOffice2023-04-012024-03-3113802068ns5:CurrentFinancialInstruments2024-03-3113802068ns5:CurrentFinancialInstruments2023-03-3113802068ns5:Non-currentFinancialInstruments2024-03-3113802068ns5:Non-currentFinancialInstruments2023-03-3113802068ns5:ShareCapital2024-03-3113802068ns5:ShareCapital2023-03-3113802068ns5:RetainedEarningsAccumulatedLosses2024-03-3113802068ns5:RetainedEarningsAccumulatedLosses2023-03-3113802068ns5:NetGoodwill2023-04-012024-03-3113802068ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3113802068ns5:ComputerEquipment2023-04-012024-03-3113802068ns5:NetGoodwill2024-03-3113802068ns5:ComputerEquipment2023-03-3113802068ns5:ComputerEquipment2024-03-3113802068ns5:ComputerEquipment2023-03-3113802068ns5:AdditionsToInvestments2024-03-3113802068ns5:UnlistedNon-exchangeTradedns5:AdditionsToInvestments2024-03-3113802068ns5:RevaluationsIncreaseDecreaseInInvestments2024-03-3113802068ns5:UnlistedNon-exchangeTradedns5:RevaluationsIncreaseDecreaseInInvestments2024-03-3113802068ns5:CostValuation2024-03-3113802068ns5:UnlistedNon-exchangeTradedns5:CostValuation2024-03-3113802068ns5:UnlistedNon-exchangeTraded2024-03-3113802068ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3113802068ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3113802068ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-03-3113802068ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-03-3113802068ns5:WithinOneYear2024-03-3113802068ns5:WithinOneYear2023-03-3113802068ns5:BetweenOneFiveYears2024-03-3113802068ns5:BetweenOneFiveYears2023-03-3113802068ns5:AllPeriods2024-03-3113802068ns5:AllPeriods2023-03-3113802068ns10:OrdinaryShareClass12024-03-3113802068ns10:OrdinaryShareClass22024-03-3113802068ns10:OrdinaryShareClass32024-03-3113802068ns10:OrdinaryShareClass42024-03-31138020681ns10:Director12023-03-31138020681ns10:Director12021-12-14138020681ns10:Director12023-04-012024-03-31138020681ns10:Director12021-12-152023-03-31138020681ns10:Director12024-03-31138020681ns10:Director12023-03-3113802068ns10:Director662023-03-3113802068ns10:Director662021-12-1413802068ns10:Director662023-04-012024-03-3113802068ns10:Director662021-12-152023-03-3113802068ns10:Director662024-03-3113802068ns10:Director662023-03-31
REGISTERED NUMBER: 13802068 (England and Wales)














Unaudited Financial Statements for the Year Ended 31 March 2024

for

EWM FP LTD

EWM FP LTD (REGISTERED NUMBER: 13802068)






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


EWM FP LTD

Company Information
for the year ended 31 MARCH 2024







DIRECTORS: A Kennedy
C V Emery
C A Elsby
L Bateman
J W A Heal





REGISTERED OFFICE: 155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB





REGISTERED NUMBER: 13802068 (England and Wales)





ACCOUNTANT: Elsby & Co
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB

EWM FP LTD (REGISTERED NUMBER: 13802068)

Balance Sheet
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 182,016 -
Tangible assets 5 2,647 2,891
Investments 6 5,644 -
190,307 2,891

CURRENT ASSETS
Stocks 23,965 17,939
Debtors 7 8,973 -
Cash at bank and in hand 4,578 2,790
37,516 20,729
CREDITORS
Amounts falling due within one year 8 30,904 20,245
NET CURRENT ASSETS 6,612 484
TOTAL ASSETS LESS CURRENT LIABILITIES 196,919 3,375

CREDITORS
Amounts falling due after more than one
year

9

195,797

-
NET ASSETS 1,122 3,375

CAPITAL AND RESERVES
Called up share capital 12 100 100
Retained earnings 1,022 3,275
SHAREHOLDERS' FUNDS 1,122 3,375

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.

EWM FP LTD (REGISTERED NUMBER: 13802068)

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2024 and were signed on its behalf by:





A Kennedy - Director


EWM FP LTD (REGISTERED NUMBER: 13802068)

Notes to the Financial Statements
for the year ended 31 MARCH 2024

1. STATUTORY INFORMATION

EWM FP Ltd 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 as modified by the revaluation of certain assets.

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 2024, is being amortised evenly over its estimated useful life of ten 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.
Computer equipment - Straight line over 5 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
stock to its present location and condition.

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


EWM FP LTD (REGISTERED NUMBER: 13802068)

Notes to the Financial Statements - continued
for the year ended 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
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 4 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 189,930
At 31 March 2024 189,930
AMORTISATION
Charge for year 7,914
At 31 March 2024 7,914
NET BOOK VALUE
At 31 March 2024 182,016

EWM FP LTD (REGISTERED NUMBER: 13802068)

Notes to the Financial Statements - continued
for the year ended 31 MARCH 2024

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2023 3,730
Additions 754
At 31 March 2024 4,484
DEPRECIATION
At 1 April 2023 839
Charge for year 998
At 31 March 2024 1,837
NET BOOK VALUE
At 31 March 2024 2,647
At 31 March 2023 2,891

6. FIXED ASSET INVESTMENTS
Shares in
group Unlisted
undertakings investments Totals
£    £    £   
COST OR VALUATION
Additions 70 5,508 5,578
Revaluations - 66 66
At 31 March 2024 70 5,574 5,644
NET BOOK VALUE
At 31 March 2024 70 5,574 5,644

Cost or valuation at 31 March 2024 is represented by:

Shares in
group Unlisted
undertakings investments Totals
£    £    £   
Valuation in 2024 - 66 66
Cost 70 5,508 5,578
70 5,574 5,644

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 8,973 -

EWM FP LTD (REGISTERED NUMBER: 13802068)

Notes to the Financial Statements - continued
for the year ended 31 MARCH 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 10) 8,000 -
Amounts owed to group undertakings 3,317 9,526
Taxation and social security 15,685 9,405
Other creditors 3,902 1,314
30,904 20,245

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 10) 195,797 -

10. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 8,000 -

Amounts falling due between two and five years:
Bank loans - 2-5 years 195,797 -

The loan is secured by floating charge over all the property or undertaking of the company.

11. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 13,949 -
Between one and five years 8,137 -
22,086 -

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
40 Ordinary A £1 40 50
40 Ordinary B £1 40 50
10 Ordinary C £1 10 -
10 Ordinary D £1 10 -
100 100

EWM FP LTD (REGISTERED NUMBER: 13802068)

Notes to the Financial Statements - continued
for the year ended 31 MARCH 2024

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2024 and the period ended 31 March 2023:

2024 2023
£    £   
A Kennedy
Balance outstanding at start of year (246 ) -
Amounts advanced 15,170 -
Amounts repaid (6,092 ) (246 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,832 (246 )

J W A Heal
Balance outstanding at start of year - -
Amounts advanced 1,700 -
Amounts repaid (1,778 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (78 ) -