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REGISTERED NUMBER: 09470002 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

EJS PLANT LTD

EJS PLANT LTD (REGISTERED NUMBER: 09470002)






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


EJS PLANT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Jonathan Richard Steckles
Lindsay Marie Steckles





REGISTERED OFFICE: 8 Willow Road
Northallerton
North Yorkshire
DL7 8RX





REGISTERED NUMBER: 09470002 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
16 Omega Business Village
Thurston Road
Northallerton
North Yorkshire
DL6 2NJ

EJS PLANT LTD (REGISTERED NUMBER: 09470002)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 194,186 157,833

CURRENT ASSETS
Stocks 637,726 667,009
Debtors 5 23,811 3,481
Cash at bank 1,091,275 806,386
1,752,812 1,476,876
CREDITORS
Amounts falling due within one year 6 439,628 346,954
NET CURRENT ASSETS 1,313,184 1,129,922
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,507,370

1,287,755

CREDITORS
Amounts falling due after more than
one year

7

(16,667

)

(25,001

)

PROVISIONS FOR LIABILITIES (31,805 ) (25,368 )
NET ASSETS 1,458,898 1,237,386

CAPITAL AND RESERVES
Called up share capital 100 100
Profit and loss account 1,458,798 1,237,286
1,458,898 1,237,386

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.

EJS PLANT LTD (REGISTERED NUMBER: 09470002)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2024 and were signed on its behalf by:





Jonathan Richard Steckles - Director


EJS PLANT LTD (REGISTERED NUMBER: 09470002)

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

1. STATUTORY INFORMATION

EJS Plant Ltd 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.
Freehold property - Not depreciated
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% 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 Profit and Loss Account, 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.

EJS PLANT LTD (REGISTERED NUMBER: 09470002)

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

2. ACCOUNTING POLICIES - continued

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

FINANCE COSTS OF DEBT
The finance costs of debt, including interest and issue costs, are allocated to each period over the term of the debt and charged to the profit and loss account at a constant rate on the outstanding amount.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 April 2023 56,361 96,472 88,808 241,641
Additions - 14,649 109,957 124,606
Disposals - (4,804 ) (54,883 ) (59,687 )
At 31 March 2024 56,361 106,317 143,882 306,560
DEPRECIATION
At 1 April 2023 - 52,376 31,432 83,808
Charge for year - 14,408 31,544 45,952
Charge written back - (3,665 ) (13,721 ) (17,386 )
At 31 March 2024 - 63,119 49,255 112,374
NET BOOK VALUE
At 31 March 2024 56,361 43,198 94,627 194,186
At 31 March 2023 56,361 44,096 57,376 157,833

EJS PLANT LTD (REGISTERED NUMBER: 09470002)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 23,434 2,960
Other debtors 377 521
23,811 3,481

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 8,333 8,333
Trade creditors 67,852 72,081
Taxation and social security 144,002 86,918
Other creditors 219,441 179,622
439,628 346,954

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 8) 16,667 25,001

8. LOANS

The company has a bounceback loan of £25,000 (2023: £33,333) that is unsecured and is backed by a government guarantee.

9. PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounts to £101,174 (2023: £81,033). Contributions totalling £109 (2023: £102) were payable to the fund at the year end and are included in creditors.