1 April 2023 v2024.44.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP117627712023-04-012024-03-31117627712024-03-31117627712023-03-3111762771core:WithinOneYear2024-03-3111762771core:WithinOneYear2023-03-3111762771core:AfterOneYear2024-03-3111762771core:AfterOneYear2023-03-3111762771core:ShareCapital2024-03-3111762771core:ShareCapital2023-03-3111762771core:RetainedEarningsAccumulatedLosses2024-03-3111762771core:RetainedEarningsAccumulatedLosses2023-03-3111762771bus:Director12023-04-012024-03-3111762771bus:RegisteredOffice2023-04-012024-03-3111762771core:PlantMachinery2023-04-012024-03-3111762771core:OfficeEquipment2023-04-012024-03-31117627712022-04-012023-03-3111762771core:PlantMachinery2024-03-3111762771core:PlantMachinery2023-04-0111762771core:PlantMachinery2023-03-311176277112023-04-012024-03-3111762771countries:EnglandWales2023-04-012024-03-3111762771bus:AuditExemptWithAccountantsReport2023-04-012024-03-3111762771bus:PrivateLimitedCompanyLtd2023-04-012024-03-3111762771bus:SmallEntities2023-04-012024-03-3111762771bus:FullAccounts2023-04-012024-03-31
Company registration number:
11762771
E & S Cleaners Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2024
E & S Cleaners Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of E & S Cleaners Limited
Year ended
31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
E & S Cleaners Limited
for the year ended
31 March 2024
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
E & S Cleaners Limited
, as a body, in accordance with the terms of my engagement letter dated 11 January 2019. My work has been undertaken solely to prepare for your approval the
financial statements
of
E & S Cleaners Limited
and state those matters that I have agreed to state to the Board of Directors of
E & S Cleaners Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
E & S Cleaners Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
E & S Cleaners Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
E & S Cleaners Limited
. You consider that
E & S Cleaners Limited
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of E & S Cleaners Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Gordon & Co
Chartered Accountants and Business Advisors
25/27 Station Street
Cheslyn Hay
Walsall
West Midlands
WS6 7ED
United Kingdom
Date:
30 August 2024
E & S Cleaners Limited
Statement of Financial Position
31 March 2024
20242023
Note££
Fixed assets    
Tangible assets 5
822
 
1,696
 
Current assets    
Debtors 6
94,873
 
70,696
 
Cash at bank and in hand
61,597
 
92,274
 
156,470
 
162,970
 
Creditors: amounts falling due within one year 7
(43,426
)
(28,322
)
Net current assets
113,044
 
134,648
 
Total assets less current liabilities 113,866   136,344  
Creditors: amounts falling due after more than one year 8
(5,115
)
(10,439
)
Net assets
108,751
 
125,905
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
108,651
 
125,805
 
Shareholders funds
108,751
 
125,905
 
For the year ending
31 March 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
30 August 2024
, and are signed on behalf of the board by:
Elizabeth Cage
Director
Company registration number:
11762771
E & S Cleaners Limited
Notes to the Financial Statements
Year ended
31 March 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
25/27 Station Street
,
Cheslyn Hay
,
Walsall
,
West Midlands
,
WS6 7ED
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied, net of discounts and Value Added Tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% straight line
Office equipment
25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

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 entity after deducting all of its financial liabilities.

4 Average number of employees

The average number of persons employed by the company during the year was
7
(2023:
10
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 April 2023
and
31 March 2024
6,755
 
Depreciation  
At
1 April 2023
5,059
 
Charge
874
 
At
31 March 2024
5,933
 
Carrying amount  
At
31 March 2024
822
 
At 31 March 2023
1,696
 

6 Debtors

20242023
££
Trade debtors
19,758
 
40,557
 
Other debtors
75,115
 
30,139
 
94,873
 
70,696
 

7 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
4,800
 
4,800
 
Taxation and social security
35,468
 
20,438
 
Other creditors
3,158
 
3,084
 
43,426
 
28,322
 

8 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
5,115
 
10,439