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Company Registration No. 13178693 (England and Wales)
Expert Customs Ltd Unaudited accounts for the year ended 29 February 2024
Expert Customs Ltd Unaudited accounts Contents
Page
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Expert Customs Ltd Company Information for the year ended 29 February 2024
Director
J M Luszcz
Company Number
13178693 (England and Wales)
Registered Office
Unit 9 Acorn Industrial Park Crayford Kent DA1 4AL United Kingdom
Accountants
Clayton Stirling 123 Cross Lane East Gravesend Kent DA12 5HA
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Expert Customs Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
633 
836 
Current assets
Debtors
39,238 
13,036 
Cash at bank and in hand
4,943 
8,739 
44,181 
21,775 
Creditors: amounts falling due within one year
(21,725)
(12,695)
Net current assets
22,456 
9,080 
Net assets
23,089 
9,916 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,989 
9,816 
Shareholders' funds
23,089 
9,916 
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 November 2024 and were signed on its behalf by
J M Luszcz Director Company Registration No. 13178693
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Expert Customs Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Expert Customs Ltd is a private company, limited by shares, registered in England and Wales, registration number 13178693. The registered office is Unit 9, Acorn Industrial Park, Crayford, Kent, DA1 4AL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% straight line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2023
1,016 
At 29 February 2024
1,016 
Depreciation
At 1 March 2023
180 
Charge for the year
203 
At 29 February 2024
383 
Net book value
At 29 February 2024
633 
At 28 February 2023
836 
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Expert Customs Ltd Notes to the Accounts for the year ended 29 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,159 
- 
Trade debtors
4,799 
5,929 
Other debtors
33,280 
7,107 
39,238 
13,036 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
224 
Trade creditors
- 
119 
Taxes and social security
18,209 
6,923 
Other creditors
408 
2,680 
Loans from directors
2,285 
1,949 
Accruals
823 
800 
21,725 
12,695 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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