Company Registration No. 06043282 (England and Wales)
Everyday Maternity Limited
Unaudited accounts
for the year ended 31 December 2023
Everyday Maternity Limited
Unaudited accounts
Contents
Everyday Maternity Limited
Company Information
for the year ended 31 December 2023
Director
Amanda Janine Gregson
Company Number
06043282 (England and Wales)
Registered Office
Lake House Whitchurch Road
Hatton Heath
Chester
CH3 9AU
England
Accountants
Power Accountants, Business and Tax Advisors Limited
Royal House, 14 Upper Northgate Street
Chester
CH1 4EE
Everyday Maternity Limited
Statement of financial position
as at 31 December 2023
Tangible assets
6,267
8,357
Cash at bank and in hand
15,973
33,584
Creditors: amounts falling due within one year
(3,682)
(14,616)
Net current assets
25,349
28,475
Total assets less current liabilities
31,616
36,832
Provisions for liabilities
Deferred tax
(1,191)
(1,588)
Called up share capital
100
100
Profit and loss account
30,325
35,144
Shareholders' funds
30,425
35,244
For the year ending 31 December 2023 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 her 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 2 August 2024 and were signed on its behalf by
Amanda Janine Gregson
Director
Company Registration No. 06043282
Everyday Maternity Limited
Notes to the Accounts
for the year ended 31 December 2023
Everyday Maternity Limited is a private company, limited by shares, registered in England and Wales, registration number 06043282. The registered office is Lake House Whitchurch Road, Hatton Heath , Chester, CH3 9AU, 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.
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.
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax.
When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company’s activities described below.
Everyday Maternity Limited
Notes to the Accounts
for the year ended 31 December 2023
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2023
416
32,547
2,798
3,608
39,369
At 31 December 2023
416
32,547
2,798
3,608
39,369
At 1 January 2023
240
24,984
2,798
2,990
31,012
Charge for the year
44
1,891
-
155
2,090
At 31 December 2023
284
26,875
2,798
3,145
33,102
At 31 December 2023
132
5,672
-
463
6,267
At 31 December 2022
176
7,563
-
618
8,357
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
442
3,930
Loans from directors
-
4,100
Everyday Maternity Limited
Notes to the Accounts
for the year ended 31 December 2023
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Average number of employees
During the year the average number of employees was 1 (2022: 1).