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Company Registration No. 11814796 (England and Wales)
E & S Developments Ltd Unaudited accounts for the year ended 29 February 2024
E & S Developments Ltd Unaudited accounts Contents
Page
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E & S Developments Ltd Company Information for the year ended 29 February 2024
Director
Victoria Jones
Company Number
11814796 (England and Wales)
Registered Office
Kemp House 160 City Road London EC1V 2NX
Accountants
Mrs A C Howell 13 Ipswich Grove Norwich Norfolk NR2 2LU
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E & S Developments Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
443 
214 
Current assets
Inventories
5,000 
5,000 
Debtors
517 
785 
Cash at bank and in hand
18,729 
102,722 
24,246 
108,507 
Creditors: amounts falling due within one year
(25,857)
(104,273)
Net current (liabilities)/assets
(1,611)
4,234 
Net (liabilities)/assets
(1,168)
4,448 
Capital and reserves
Share premium
100 
100 
Profit and loss account
(1,268)
4,348 
Shareholders' funds
(1,168)
4,448 
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
Victoria Jones Director Company Registration No. 11814796
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E & S Developments Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
E & S Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 11814796. The registered office is Kemp House, 160 City Road, London, EC1V 2NX.
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.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The company meets it's day to day working capital requirements through loan facilities provided by the director of the company, which are repayable on demand. The nature of the company's business is such that there can be considerable unpredictable variation in the timing of cash inflows. The director has prepared projected cash flow information for the period ending twelve months from the date of approval of these financial statements. On the basis of this cash flow information the director considers that the company will continue to operate within the facility currently provided. However the margin of facilities over requirements is not large and, inherently there can be no certainty in relation to these matters. On this basis, the director considers it appropriate to prepare the financial statement on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the loan facilities.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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
25% reducing balance
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E & S Developments Ltd Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2023
685 
Additions
380 
At 29 February 2024
1,065 
Depreciation
At 1 March 2023
471 
Charge for the year
151 
At 29 February 2024
622 
Net book value
At 29 February 2024
443 
At 28 February 2023
214 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
517 
418 
Other debtors
- 
367 
517 
785 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
25,432 
103,853 
Accruals
425 
420 
25,857 
104,273 
7
Transactions with related parties
The director provided the company with an unsecured interest free loan on balances outstanding at the year end. At the year end this amounted to £25,432 (2023: £103,853).
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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