IRIS Accounts Production v24.3.0.553 03143816 Board of Directors Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary £0.01 0.01000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh031438162023-03-31031438162024-03-31031438162023-04-012024-03-31031438162022-03-31031438162022-04-012023-03-31031438162023-03-3103143816ns15:EnglandWales2023-04-012024-03-3103143816ns14:PoundSterling2023-04-012024-03-3103143816ns10:Director12023-04-012024-03-3103143816ns10:Director22023-04-012024-03-3103143816ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3103143816ns10:SmallEntities2023-04-012024-03-3103143816ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3103143816ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3103143816ns10:FullAccounts2023-04-012024-03-3103143816ns10:OrdinaryShareClass22023-04-012024-03-3103143816ns10:RegisteredOffice2023-04-012024-03-3103143816ns5:CurrentFinancialInstruments2024-03-3103143816ns5:CurrentFinancialInstruments2023-03-3103143816ns5:Non-currentFinancialInstruments2024-03-3103143816ns5:Non-currentFinancialInstruments2023-03-3103143816ns5:ShareCapital2024-03-3103143816ns5:ShareCapital2023-03-3103143816ns5:CapitalRedemptionReserve2024-03-3103143816ns5:CapitalRedemptionReserve2023-03-3103143816ns5:RetainedEarningsAccumulatedLosses2024-03-3103143816ns5:RetainedEarningsAccumulatedLosses2023-03-3103143816ns5:LeaseholdImprovements2023-04-012024-03-3103143816ns5:PlantMachinery2023-04-012024-03-3103143816ns5:FurnitureFittings2023-04-012024-03-3103143816ns5:MotorVehicles2023-04-012024-03-3103143816ns5:ComputerEquipment2023-04-012024-03-3103143816ns5:LeaseholdImprovements2023-03-3103143816ns5:PlantMachinery2023-03-3103143816ns5:FurnitureFittings2023-03-3103143816ns5:LeaseholdImprovements2024-03-3103143816ns5:PlantMachinery2024-03-3103143816ns5:FurnitureFittings2024-03-3103143816ns5:LeaseholdImprovements2023-03-3103143816ns5:PlantMachinery2023-03-3103143816ns5:FurnitureFittings2023-03-3103143816ns5:MotorVehicles2023-03-3103143816ns5:ComputerEquipment2023-03-3103143816ns5:MotorVehicles2024-03-3103143816ns5:ComputerEquipment2024-03-3103143816ns5:MotorVehicles2023-03-3103143816ns5:ComputerEquipment2023-03-3103143816ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3103143816ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3103143816ns5:DeferredTaxation2023-03-3103143816ns5:DeferredTaxation2024-03-3103143816ns10:OrdinaryShareClass22024-03-3103143816ns5:RetainedEarningsAccumulatedLosses2023-03-3103143816ns5:CapitalRedemptionReserve2023-03-3103143816ns5:RetainedEarningsAccumulatedLosses2023-04-012024-03-31
REGISTERED NUMBER: 03143816 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

E.A.S. INTERIORS LIMITED

E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E.A.S. INTERIORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: G E A P Gosbee
Mrs S F Rennison





REGISTERED OFFICE: 5 White Oak Square
London Road
Swanley
Kent
BR8 7AG





REGISTERED NUMBER: 03143816 (England and Wales)





ACCOUNTANTS: Sargeant Partnership LLP
Chartered Accountants
5 White Oak Square
London Road
Swanley
Kent
BR8 7AG

E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 47,219 50,435

CURRENT ASSETS
Stocks - 59,000
Debtors 5 148,729 110,948
Cash at bank and in hand 265,428 145,467
414,157 315,415
CREDITORS
Amounts falling due within one year 6 433,773 330,744
NET CURRENT LIABILITIES (19,616 ) (15,329 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,603

35,106

CREDITORS
Amounts falling due after more than one
year

7

(12,522

)

(22,519

)

PROVISIONS FOR LIABILITIES 8 (10,130 ) (10,828 )
NET ASSETS 4,951 1,759

CAPITAL AND RESERVES
Called up share capital 9 1 1
Capital redemption reserve 10 1 1
Retained earnings 10 4,949 1,757
SHAREHOLDERS' FUNDS 4,951 1,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)

BALANCE SHEET - continued
31 MARCH 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2024 and were signed on its behalf by:




G E A P Gosbee - Director



Mrs S F Rennison - Director


E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

E.A.S. Interiors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% per annum on cost
Plant and machinery - 15% per annum on reducing balance
Fixtures and fittings - 15% per annum on reducing balance
Motor vehicles - 25% per annum on reducing balance
Computer equipment - 33% per annum on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 26,664 21,320 14,679
Additions - - -
At 31 March 2024 26,664 21,320 14,679
DEPRECIATION
At 1 April 2023 2,888 19,585 14,027
Charge for year 2,666 260 98
At 31 March 2024 5,554 19,845 14,125
NET BOOK VALUE
At 31 March 2024 21,110 1,475 554
At 31 March 2023 23,776 1,735 652

E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 41,927 37,982 142,572
Additions - 6,498 6,498
At 31 March 2024 41,927 44,480 149,070
DEPRECIATION
At 1 April 2023 25,224 30,413 92,137
Charge for year 4,175 2,515 9,714
At 31 March 2024 29,399 32,928 101,851
NET BOOK VALUE
At 31 March 2024 12,528 11,552 47,219
At 31 March 2023 16,703 7,569 50,435


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 133,594 79,905
Other debtors 15,135 31,043
148,729 110,948

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 234,719 194,623
Taxation and social security 109,889 51,876
Other creditors 79,165 74,245
433,773 330,744

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 12,522 22,519

E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 10,130 10,828

Deferred
tax
£   
Balance at 1 April 2023 10,828
Accelerated capital allowances (698 )
Balance at 31 March 2024 10,130

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £0.01 1p 1 1

10. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 April 2023 1,757 1 1,758
Profit for the year 137,666 137,666
Dividends (134,474 ) (134,474 )
At 31 March 2024 4,949 1 4,950

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed G Gosbee & Mrs R Gosbee £49,373 (2023: £25,090) and Mrs S F Rennison £5,897 (2023: £36,225).

The directors received the following dividends during the year;

G Gosbee & Mrs R Gosbee £90,000
Mrs S Rennison £42,305

E.A.S. INTERIORS LIMITED (REGISTERED NUMBER: 03143816)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

12. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed shareholder Mrs K Collins £163 (2023:£316).

Mrs K Collins received dividends totalling £2,169 during the year.

13. ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Parties are Mr G Gosbee, Mrs R Gosbee and Mrs S Rennison by virtue of their shareholdings.