Company registration number 04315898 (England and Wales)
E-FILE-UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
E-FILE-UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
E-FILE-UK LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
445,186
453,781
Current assets
Stocks
50,000
75,000
Debtors
4
281,002
220,188
Cash at bank and in hand
5
5
331,007
295,193
Creditors: amounts falling due within one year
5
(763,580)
(736,929)
Net current liabilities
(432,573)
(441,736)
Net assets
12,613
12,045
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
11,613
11,045
Total equity
12,613
12,045

For the financial year ended 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 October 2024 and are signed on its behalf by:
Mr Christopher Alder
Director
Company registration number 04315898 (England and Wales)
E-FILE-UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
1
Accounting policies
Company information

E-File-UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 11 Beaufort Court, Roebuck Way, Knowlhill, Milton Keynes, Buckinghamshire, MK5 8HL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
N/A
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
18
23
E-FILE-UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 January 2023 and 31 December 2023
419,403
129,658
98,542
2,144
649,747
Depreciation and impairment
At 1 January 2023
-
0
120,719
73,611
1,636
195,966
Depreciation charged in the year
-
0
2,235
6,233
127
8,595
At 31 December 2023
-
0
122,954
79,844
1,763
204,561
Carrying amount
At 31 December 2023
419,403
6,704
18,698
381
445,186
At 31 December 2022
419,403
8,939
24,931
508
453,781
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
143,002
169,502
Other debtors
138,000
50,686
281,002
220,188
5
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
18,747
23,855
Trade creditors
48,809
89,076
Corporation tax
91,649
57,157
Other taxation and social security
49,614
13,576
Other creditors
554,761
553,265
763,580
736,929
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