Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01false1Other engineering activities1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03185196 2023-04-01 2024-03-31 03185196 2022-04-01 2023-03-31 03185196 2024-03-31 03185196 2023-03-31 03185196 c:Director1 2023-04-01 2024-03-31 03185196 d:CurrentFinancialInstruments 2024-03-31 03185196 d:CurrentFinancialInstruments 2023-03-31 03185196 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03185196 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 03185196 d:ShareCapital 2024-03-31 03185196 d:ShareCapital 2023-03-31 03185196 d:RetainedEarningsAccumulatedLosses 2024-03-31 03185196 d:RetainedEarningsAccumulatedLosses 2023-03-31 03185196 c:FRS102 2023-04-01 2024-03-31 03185196 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 03185196 c:FullAccounts 2023-04-01 2024-03-31 03185196 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 03185196 2 2023-04-01 2024-03-31 03185196 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 03185196









EOZONE ENGINEERING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
EOZONE ENGINEERING LIMITED
REGISTERED NUMBER: 03185196

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
301,249
684,727

Cash at bank and in hand
 5 
444,360
8,712

  
745,609
693,439

Creditors: amounts falling due within one year
 6 
(197,020)
(245,913)

Net current assets
  
 
 
548,589
 
 
447,526

Total assets less current liabilities
  
548,589
447,526

  

Net assets
  
548,589
447,526


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
548,489
447,426

  
548,589
447,526


Page 1

 
EOZONE ENGINEERING LIMITED
REGISTERED NUMBER: 03185196
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 October 2024.




H S Marles
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
EOZONE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Eozone Engineering Limited is a company limited by shares, incorporated in England and Wales.
The principal activity of the company was the supply and maintenance of eco friendly water cleansing systems.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director considers that the company has sufficient funding for the foreseeable future in the form of group and director support.
The financial statements have therefore been prepared as a going concern on the basis that the company is expected to continue in operational existence for the foreseeable future.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
EOZONE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 4

 
EOZONE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2024
2023
£
£

Wages and salaries
79,208
51,535

79,208
51,535


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Trade debtors
41,010
338,397

Amounts owed by group undertakings
260,239
346,330

301,249
684,727


Page 5

 
EOZONE ENGINEERING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
444,360
8,712

444,360
8,712



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
511
11,435

Corporation tax
33,688
9,236

Other taxation and social security
-
1

Accruals and deferred income
162,821
225,241

197,020
245,913



7.


Related party transactions

At the balance sheet date the company was owed £260,239 (2023: £346,330) by companies under common control.


8.


Controlling party

The company is controlled by Curio Group Limited, a company incorporated in England and Wales.

 
Page 6