2023-02-012024-01-312024-01-31false13843248ETOTO LTD2024-07-1862090iso4217:GBPxbrli:pure138432482023-02-01138432482024-01-31138432482023-02-012024-01-31138432482022-01-12138432482023-01-31138432482022-01-122023-01-3113843248bus:SmallEntities2023-02-012024-01-3113843248bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3113843248bus:FullAccounts2023-02-012024-01-3113843248bus:PrivateLimitedCompanyLtd2023-02-012024-01-3113843248core:WithinOneYear2024-01-3113843248core:AfterOneYear2024-01-3113843248core:WithinOneYear2023-01-3113843248core:AfterOneYear2023-01-3113843248core:ShareCapital2024-01-3113843248core:SharePremium2024-01-3113843248core:RevaluationReserve2024-01-3113843248core:OtherReservesSubtotal2024-01-3113843248core:RetainedEarningsAccumulatedLosses2024-01-3113843248core:ShareCapital2023-01-3113843248core:SharePremium2023-01-3113843248core:RevaluationReserve2023-01-3113843248core:OtherReservesSubtotal2023-01-3113843248core:RetainedEarningsAccumulatedLosses2023-01-3113843248core:LandBuildings2024-01-3113843248core:PlantMachinery2024-01-3113843248core:Vehicles2024-01-3113843248core:FurnitureFittings2024-01-3113843248core:OfficeEquipment2024-01-3113843248core:NetGoodwill2024-01-3113843248core:IntangibleAssetsOtherThanGoodwill2024-01-3113843248core:ListedExchangeTraded2024-01-3113843248core:UnlistedNon-exchangeTraded2024-01-3113843248core:LandBuildings2023-01-3113843248core:PlantMachinery2023-01-3113843248core:Vehicles2023-01-3113843248core:FurnitureFittings2023-01-3113843248core:OfficeEquipment2023-01-3113843248core:NetGoodwill2023-01-3113843248core:IntangibleAssetsOtherThanGoodwill2023-01-3113843248core:ListedExchangeTraded2023-01-3113843248core:UnlistedNon-exchangeTraded2023-01-3113843248core:LandBuildings2023-02-012024-01-3113843248core:PlantMachinery2023-02-012024-01-3113843248core:Vehicles2023-02-012024-01-3113843248core:FurnitureFittings2023-02-012024-01-3113843248core:OfficeEquipment2023-02-012024-01-3113843248core:NetGoodwill2023-02-012024-01-3113843248core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113843248core:ListedExchangeTraded2023-02-012024-01-3113843248core:UnlistedNon-exchangeTraded2023-02-012024-01-3113843248core:MoreThanFiveYears2023-02-012024-01-3113843248core:Non-currentFinancialInstruments2024-01-3113843248core:Non-currentFinancialInstruments2023-01-3113843248dpl:CostSales2023-02-012024-01-3113843248dpl:DistributionCosts2023-02-012024-01-3113843248core:LandBuildings2023-02-012024-01-3113843248core:PlantMachinery2023-02-012024-01-3113843248core:Vehicles2023-02-012024-01-3113843248core:FurnitureFittings2023-02-012024-01-3113843248core:OfficeEquipment2023-02-012024-01-3113843248dpl:AdministrativeExpenses2023-02-012024-01-3113843248core:NetGoodwill2023-02-012024-01-3113843248core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113843248dpl:GroupUndertakings2023-02-012024-01-3113843248dpl:ParticipatingInterests2023-02-012024-01-3113843248dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113843248core:ListedExchangeTraded2023-02-012024-01-3113843248dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113843248core:UnlistedNon-exchangeTraded2023-02-012024-01-3113843248dpl:CostSales2022-01-122023-01-3113843248dpl:DistributionCosts2022-01-122023-01-3113843248core:LandBuildings2022-01-122023-01-3113843248core:PlantMachinery2022-01-122023-01-3113843248core:Vehicles2022-01-122023-01-3113843248core:FurnitureFittings2022-01-122023-01-3113843248core:OfficeEquipment2022-01-122023-01-3113843248dpl:AdministrativeExpenses2022-01-122023-01-3113843248core:NetGoodwill2022-01-122023-01-3113843248core:IntangibleAssetsOtherThanGoodwill2022-01-122023-01-3113843248dpl:GroupUndertakings2022-01-122023-01-3113843248dpl:ParticipatingInterests2022-01-122023-01-3113843248dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-122023-01-3113843248core:ListedExchangeTraded2022-01-122023-01-3113843248dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-122023-01-3113843248core:UnlistedNon-exchangeTraded2022-01-122023-01-3113843248core:NetGoodwill2024-01-3113843248core:IntangibleAssetsOtherThanGoodwill2024-01-3113843248core:LandBuildings2024-01-3113843248core:PlantMachinery2024-01-3113843248core:Vehicles2024-01-3113843248core:FurnitureFittings2024-01-3113843248core:OfficeEquipment2024-01-3113843248core:AfterOneYear2024-01-3113843248core:WithinOneYear2024-01-3113843248core:ListedExchangeTraded2024-01-3113843248core:UnlistedNon-exchangeTraded2024-01-3113843248core:ShareCapital2024-01-3113843248core:SharePremium2024-01-3113843248core:RevaluationReserve2024-01-3113843248core:OtherReservesSubtotal2024-01-3113843248core:RetainedEarningsAccumulatedLosses2024-01-3113843248core:NetGoodwill2023-01-3113843248core:IntangibleAssetsOtherThanGoodwill2023-01-3113843248core:LandBuildings2023-01-3113843248core:PlantMachinery2023-01-3113843248core:Vehicles2023-01-3113843248core:FurnitureFittings2023-01-3113843248core:OfficeEquipment2023-01-3113843248core:AfterOneYear2023-01-3113843248core:WithinOneYear2023-01-3113843248core:ListedExc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ETOTO LTD

Registered Number
13843248
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

ETOTO LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

JAMES-DEVEREUX, Keilan
ROSE, Jordan Thomas

Registered Address

Wolfe Mead
Farnham Road
Bordon
GU35 0NH

Registered Number

13843248 (England and Wales)
ETOTO LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,963497
4,963497
Current assets
Debtors434,53610,789
Cash at bank and on hand12,0751,333
46,61112,122
Creditors amounts falling due within one year5(43,016)(9,068)
Net current assets (liabilities)3,5953,054
Total assets less current liabilities8,5583,551
Provisions for liabilities6(943)(95)
Net assets7,6153,456
Capital and reserves
Called up share capital100100
Profit and loss account7,5153,356
Shareholders' funds7,6153,456
The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2024, and are signed on its behalf by:
ROSE, Jordan Thomas
Director
Registered Company No. 13843248
ETOTO LTD
Notes to the Financial Statements
for the year ended 31 January 2024

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).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Deferred tax
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.
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:

Straight line (years)
Office Equipment5
2.Average number of employees

20242023
Average number of employees during the year50
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 23548548
Additions4,7934,793
At 31 January 245,3415,341
Depreciation and impairment
At 01 February 235151
Charge for year327327
At 31 January 24378378
Net book value
At 31 January 244,9634,963
At 31 January 23497497
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables12,1996,110
Other debtors22,3374,679
Total34,53610,789
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26,5961,197
Bank borrowings and overdrafts-165
Taxation and social security15,3676,746
Other creditors253-
Accrued liabilities and deferred income800960
Total43,0169,068
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)94395
Total94395
7.Related party transactions
The consultancy figure in the year was paid to the directors for work completed, until the payroll scheme was set up.