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Registered number: 08951828










EOSERVICES LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023



 
EOSERVICES LTD
REGISTERED NUMBER: 08951828

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
96,177
133,113

Tangible assets
 5 
3,740
3,477

  
99,917
136,590

Current assets
  

Debtors: amounts falling due within one year
 6 
1,112,255
1,020,851

Cash at bank and in hand
 7 
16,205
59,892

  
1,128,460
1,080,743

Current liabilities
  

Creditors: amounts falling due within one year
 8 
(779,038)
(932,709)

Net current assets
  
 
 
349,422
 
 
148,034

Total assets less current liabilities
  
449,339
284,624

Provisions for liabilities
  

Deferred tax
 9 
(935)
(869)

Net assets
  
448,404
283,755


Capital and reserves
  

Called up share capital 
 10 
1,000
1,000

Profit and loss account
  
447,404
282,755

  
448,404
283,755


Page 1

 
EOSERVICES LTD
REGISTERED NUMBER: 08951828

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J Dupe
Director

Date: 5 September 2024

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
EOSERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Eoservices Limited is a limited liability company incorporated in England and Wales. The address of its registered office and principal place of business is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, England, RG19 6AB .

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

The financial statements have been prepared on a going concern basis, which assumes the continued support of the shareholders.

 
2.3

Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date.
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.
Exchange gains and losses are recognised in the Profit and Loss Account.

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
EOSERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Intellectual property
-
44% & 5%

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25% per annum

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
EOSERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).


4.


Intangible assets




Intellectual property

£



Cost


At 1 January 2023
260,426



At 31 December 2023

260,426



Amortisation


At 1 January 2023
127,313


Charge for the year on owned assets
36,936



At 31 December 2023

164,249



Net book value



At 31 December 2023
96,177



At 31 December 2022
133,113



Page 5

 
EOSERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
12,884


Additions
3,057



At 31 December 2023

15,941



Depreciation


At 1 January 2023
9,407


Charge for the year on owned assets
2,794



At 31 December 2023

12,201



Net book value



At 31 December 2023
3,740



At 31 December 2022
3,477


6.


Debtors

2023
2022
£
£


Trade debtors
307,879
499,599

Other debtors
680,353
375,356

Prepayments and accrued income
124,023
145,896

1,112,255
1,020,851



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
16,205
59,892


Page 6

 
EOSERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
273,870
256,186

Corporation tax
324,532
403,985

Other taxation and social security
162,450
272,538

Other creditors
18,186
-

779,038
932,709



9.


Deferred taxation




2023
2022


£

£






At beginning of year
(869)
(1,124)


Charged to profit or loss
(66)
255



At end of year
(935)
(869)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(935)
(869)


10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,000 (2022 - 1,000) Ordinary shares of £1.00 each
1,000
1,000



11.


Related party transactions

Within other debtors is a loan of £69,565 (2022: £322,442) owed by Helpme Group Limited, a company with common directors. The loan is interest free and repayable on demand. 
Within other debtors is an amount of £33,481 (2022: £27,792) owed by Postme Group Limited, a company with common directors. 
Within trade creditors is an amount of £14,951 (2022: £15,886) owed to Dupe Ventures Limited, a company with common directors. 

Page 7

 
EOSERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

12.


Controlling party

The company is controlled by J Dupe, by virtue of his majority shareholding.


Page 8