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REGISTERED NUMBER: 00738459 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024

FOR

E.K.A SERVICES LIMITED

E.K.A SERVICES LIMITED (REGISTERED NUMBER: 00738459)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E.K.A SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: Mr MM Patel
Mr RM Patel
Mr PM Patel
Mr AA Patel
Mr DN Patel
Mrs K Patel



SECRETARY: Mr PM Patel



REGISTERED OFFICE: 11-12 Hampton Court Parade
East Molesey
Surrey
KT8 9HB



REGISTERED NUMBER: 00738459 (England and Wales)



BANKERS: Bank of Scotland Plc

E.K.A SERVICES LIMITED (REGISTERED NUMBER: 00738459)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 61,241 68,046

CURRENT ASSETS
Stocks 45,895 45,534
Debtors 5 32,729 31,953
Cash at bank and in hand 63,634 83,220
142,258 160,707
CREDITORS
Amounts falling due within one year 6 77,910 85,676
NET CURRENT ASSETS 64,348 75,031
TOTAL ASSETS LESS CURRENT
LIABILITIES

125,589

143,077

CREDITORS
Amounts falling due after more than one year 7 (22,500 ) (33,413 )

PROVISIONS FOR LIABILITIES (12,930 ) (12,930 )
NET ASSETS 90,159 96,734

CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Retained earnings 40,159 46,734
SHAREHOLDERS' FUNDS 90,159 96,734

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.K.A SERVICES LIMITED (REGISTERED NUMBER: 00738459)

BALANCE SHEET - continued
30TH JUNE 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 21st October 2024 and were signed on its behalf by:




Mr PM Patel - Director



Mr AA Patel - Director


E.K.A SERVICES LIMITED (REGISTERED NUMBER: 00738459)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024


1. STATUTORY INFORMATION

E.K.A Services 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - Over term of the lease
Plant and machinery etc - 10% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Government grants
Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment.

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments.

Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

E.K.A SERVICES LIMITED (REGISTERED NUMBER: 00738459)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st July 2023
and 30th June 2024 21,816 356,824 378,640
DEPRECIATION
At 1st July 2023 21,815 288,779 310,594
Charge for year - 6,805 6,805
At 30th June 2024 21,815 295,584 317,399
NET BOOK VALUE
At 30th June 2024 1 61,240 61,241
At 30th June 2023 1 68,045 68,046

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,043 13,861
Other debtors 18,686 18,092
32,729 31,953

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 32,424 45,006
Amounts owed to group undertakings 5,074 5,087
Taxation and social security 27,812 22,983
Other creditors 2,600 2,600
77,910 85,676

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 10,000 20,913
Other creditors 12,500 12,500
22,500 33,413

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Preference Shares 12,500 12,500

E.K.A SERVICES LIMITED (REGISTERED NUMBER: 00738459)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 20,000 30,913

The Bank loan is guaranteed by the UK Government under the Bounce Bank Loan Scheme

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50,000 Ordinary £1 50,000 50,000

10. OTHER FINANCIAL COMMITMENTS

Minimum lease payments under non-cancellable operating leases were £305,200 (2023: £337,900) as at year-end.

11. RELATED PARTY DISCLOSURES

The immediate controlling party is Cloakfern Limited, the parent undertaking. There is no single ultimate controlling party.

Amounts payable to the parent undertaking at the year end are disclosed in the 'Creditors: amounts due within one year' note.