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REGISTERED NUMBER: 04745646 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2024

for

EA (Chester) Limited

EA (Chester) Limited (Registered number: 04745646)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EA (Chester) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr M C Band





REGISTERED OFFICE: Chapel House Design Studio
City Road
Chester
Cheshire
CH1 3AE





REGISTERED NUMBER: 04745646 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

EA (Chester) Limited (Registered number: 04745646)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,086 3,926
Tangible assets 5 5,419 5,518
8,505 9,444

CURRENT ASSETS
Debtors 6 39,568 37,301
Cash at bank 10 7,677
39,578 44,978
CREDITORS
Amounts falling due within one year 7 38,070 51,775
NET CURRENT ASSETS/(LIABILITIES) 1,508 (6,797 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,013

2,647

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 10,011 2,645
SHAREHOLDERS' FUNDS 10,013 2,647

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2024 and were signed by:



Mr M C Band - Director


EA (Chester) Limited (Registered number: 04745646)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

EA (Chester) 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.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

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

Current 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.

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 - 3 ) .

EA (Chester) Limited (Registered number: 04745646)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 16,789
AMORTISATION
At 1 May 2023 12,863
Amortisation for year 840
At 30 April 2024 13,703
NET BOOK VALUE
At 30 April 2024 3,086
At 30 April 2023 3,926

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 7,099 28,825 35,924
Additions - 1,256 1,256
At 30 April 2024 7,099 30,081 37,180
DEPRECIATION
At 1 May 2023 6,342 24,064 30,406
Charge for year 151 1,204 1,355
At 30 April 2024 6,493 25,268 31,761
NET BOOK VALUE
At 30 April 2024 606 4,813 5,419
At 30 April 2023 757 4,761 5,518

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 37,386 27,793
Other debtors 2,182 9,508
39,568 37,301

EA (Chester) Limited (Registered number: 04745646)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 11,540 9,917
Trade creditors - 10,143
Taxation and social security 19,829 11,457
Other creditors 6,701 20,258
38,070 51,775

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary 1 2 2