Silverfin false false 30/06/2024 01/07/2023 30/06/2024 J E Ellicott 16/03/2002 L A Ellicott 16/03/2002 25 September 2024 The principal activity of the Company during the financial year was warehousing. 01231462 2024-06-30 01231462 bus:Director1 2024-06-30 01231462 bus:Director2 2024-06-30 01231462 2023-06-30 01231462 core:CurrentFinancialInstruments 2024-06-30 01231462 core:CurrentFinancialInstruments 2023-06-30 01231462 core:ShareCapital 2024-06-30 01231462 core:ShareCapital 2023-06-30 01231462 core:CapitalRedemptionReserve 2024-06-30 01231462 core:CapitalRedemptionReserve 2023-06-30 01231462 core:RetainedEarningsAccumulatedLosses 2024-06-30 01231462 core:RetainedEarningsAccumulatedLosses 2023-06-30 01231462 core:LandBuildings 2023-06-30 01231462 core:FurnitureFittings 2023-06-30 01231462 core:LandBuildings 2024-06-30 01231462 core:FurnitureFittings 2024-06-30 01231462 bus:OrdinaryShareClass1 2024-06-30 01231462 bus:OrdinaryShareClass2 2024-06-30 01231462 2023-07-01 2024-06-30 01231462 bus:FilletedAccounts 2023-07-01 2024-06-30 01231462 bus:SmallEntities 2023-07-01 2024-06-30 01231462 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 01231462 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01231462 bus:Director1 2023-07-01 2024-06-30 01231462 bus:Director2 2023-07-01 2024-06-30 01231462 core:LandBuildings core:TopRangeValue 2023-07-01 2024-06-30 01231462 core:FurnitureFittings core:TopRangeValue 2023-07-01 2024-06-30 01231462 2022-07-01 2023-06-30 01231462 core:LandBuildings 2023-07-01 2024-06-30 01231462 core:FurnitureFittings 2023-07-01 2024-06-30 01231462 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 01231462 bus:OrdinaryShareClass1 2022-07-01 2023-06-30 01231462 bus:OrdinaryShareClass2 2023-07-01 2024-06-30 01231462 bus:OrdinaryShareClass2 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 01231462 (England and Wales)

E AND O WAREHOUSING LTD

Unaudited Financial Statements
For the financial year ended 30 June 2024
Pages for filing with the registrar

E AND O WAREHOUSING LTD

Unaudited Financial Statements

For the financial year ended 30 June 2024

Contents

E AND O WAREHOUSING LTD

BALANCE SHEET

As at 30 June 2024
E AND O WAREHOUSING LTD

BALANCE SHEET (continued)

As at 30 June 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 1,068,669 1,072,814
1,068,669 1,072,814
Current assets
Debtors 4 741 1,800
Cash at bank and in hand 156,057 144,006
156,798 145,806
Creditors: amounts falling due within one year 5 ( 389,230) ( 410,675)
Net current liabilities (232,432) (264,869)
Total assets less current liabilities 836,237 807,945
Net assets 836,237 807,945
Capital and reserves
Called-up share capital 6 4,500 4,500
Capital redemption reserve 5,000 5,000
Profit and loss account 826,737 798,445
Total shareholder's funds 836,237 807,945

For the financial year ending 30 June 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of E and O Warehousing Ltd (registered number: 01231462) were approved and authorised for issue by the Board of Directors on 25 September 2024. They were signed on its behalf by:

L A Ellicott
Director
E AND O WAREHOUSING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
E AND O WAREHOUSING LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

E and O Warehousing Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Armstor House Vale Down, Lydford, Okehampton, EX20 4BB, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings 100 years straight line
Fixtures and fittings 2 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 4 5

3. Tangible assets

Land and buildings Fixtures and fittings Total
£ £ £
Cost
At 01 July 2023 1,237,645 49,485 1,287,130
Additions 0 1,415 1,415
At 30 June 2024 1,237,645 50,900 1,288,545
Accumulated depreciation
At 01 July 2023 165,000 49,316 214,316
Charge for the financial year 5,000 560 5,560
At 30 June 2024 170,000 49,876 219,876
Net book value
At 30 June 2024 1,067,645 1,024 1,068,669
At 30 June 2023 1,072,645 169 1,072,814

4. Debtors

2024 2023
£ £
Trade debtors 741 1,800

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 0 1,100
Accruals and deferred income 283,371 299,955
Taxation and social security 76,419 83,180
Other creditors 29,440 26,440
389,230 410,675

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
5,000 Ordinary AA shares of £ 0.50 each 2,500 2,500
3,999 Ordinary AB shares of £ 0.50 each 2,000 2,000
4,500 4,500

7. Ultimate controlling party

Parent Company:

E & O Warehousing Holdings Limited
Armstor House, Vale Down, Lydford, Okehampton, United Kingdom, EX20 4BB