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REGISTERED NUMBER: 09406864 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

E B HAYWARD & CO LIMITED

E B HAYWARD & CO LIMITED (REGISTERED NUMBER: 09406864)

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










Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3 to 4

Notes to the Financial Statements 5 to 7


E B HAYWARD & CO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: S C Hayward





SECRETARY: Mrs M R Hayward





REGISTERED OFFICE: Sheet Metal Works
Ashleworth
Gloucester
Gloucestershire
GL19 4JJ





REGISTERED NUMBER: 09406864 (England and Wales)





ACCOUNTANTS: Smith Heath Limited
Brent House
382 Gloucester Road
Cheltenham
Gloucestershire
GL51 7AY

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
E B HAYWARD & CO LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E B Hayward & Co Limited for the year ended 30 June 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of E B Hayward & Co Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E B Hayward & Co Limited and state those matters that we have agreed to state to the director of E B Hayward & Co Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that E B Hayward & Co Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E B Hayward & Co Limited. You consider that E B Hayward & Co Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E B Hayward & Co Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Smith Heath Limited
Brent House
382 Gloucester Road
Cheltenham
Gloucestershire
GL51 7AY


28 November 2024

E B HAYWARD & CO LIMITED (REGISTERED NUMBER: 09406864)

STATEMENT OF FINANCIAL POSITION
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,800 21,909

CURRENT ASSETS
Stocks 1,425 2,833
Debtors 5 91,977 114,738
Cash at bank and in hand 131,049 130,465
224,451 248,036
CREDITORS
Amounts falling due within one year 6 211,074 218,987
NET CURRENT ASSETS 13,377 29,049
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,177

50,958

PROVISIONS FOR LIABILITIES 3,762 4,163
NET ASSETS 29,415 46,795

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 29,315 46,695
SHAREHOLDERS' FUNDS 29,415 46,795

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

E B HAYWARD & CO LIMITED (REGISTERED NUMBER: 09406864)

STATEMENT OF FINANCIAL POSITION - continued
30 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:





S C Hayward - Director


E B HAYWARD & CO LIMITED (REGISTERED NUMBER: 09406864)

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


1. STATUTORY INFORMATION

E B Hayward & Co 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Fixtures, fittings and equipment - 20% - 33% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred 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 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

E B HAYWARD & CO LIMITED (REGISTERED NUMBER: 09406864)

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


2. ACCOUNTING POLICIES - continued

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 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
Plant and Motor and
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 20,094 38,074 12,080 70,248
Additions - - 5,120 5,120
At 30 June 2024 20,094 38,074 17,200 75,368
DEPRECIATION
At 1 July 2023 12,675 27,387 8,277 48,339
Charge for year 1,856 2,672 2,701 7,229
At 30 June 2024 14,531 30,059 10,978 55,568
NET BOOK VALUE
At 30 June 2024 5,563 8,015 6,222 19,800
At 30 June 2023 7,419 10,687 3,803 21,909

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 52,105 59,291
Other debtors 2,574 4,985
54,679 64,276

Amounts falling due after more than one year:
Trade debtors 37,298 50,462

Aggregate amounts 91,977 114,738

E B HAYWARD & CO LIMITED (REGISTERED NUMBER: 09406864)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,023 5,858
Taxation and social security 29,287 51,274
Other creditors 177,764 161,855
211,074 218,987

7. RELATED PARTY DISCLOSURES

At 30 June 2024, an amount of £175,414 (2023 - £159,795) was due to S C Hayward, director of the company. The loan is interest free and has no fixed date for repayment.