Registered number
10028419
EJR Group Limited
Report and Unaudited Accounts
31 May 2024
Collins
Chartered Accountants
West Midlands
EJR Group Limited
Registered number: 10028419
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £ £ £
Fixed assets
Intangible assets 3 1 1
Tangible assets 4 6,758 -
Investments 5 799,985 799,985
806,744 799,986
Current assets
Debtors 6 71,596 67,648
Cash at bank and in hand 359,320 27,714
430,916 95,362
Creditors: amounts falling due within one year 7 (27,335) (24,844)
Net current assets 403,581 70,518
Net assets 1,210,325 870,504
Capital and reserves
Called up share capital 10,150 10,150
Profit and loss account 1,200,175 860,354
Shareholders' funds 1,210,325 870,504
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S K Beechener
Director
Approved by the board on 27 November 2024
EJR Group Limited
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the provision of services, which is recognised when the service is performed.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Investments
Investments in subsidiaries, are measured at cost less any accumulated impairment losses.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2023 1
At 31 May 2024 1
Amortisation
At 31 May 2024 -
Net book value
At 31 May 2024 1
At 31 May 2023 1
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 8,537
At 31 May 2024 8,537
Depreciation
Charge for the year 1,779
At 31 May 2024 1,779
Net book value
At 31 May 2024 6,758
5 Investments
Investments in
subsidiary
undertakings
£
Cost
At 31 May 2023 799,985
Revaluation -
At 31 May 2024 799,985
At 1 June 2023 - -
6 Debtors 2024 2023
£ £
Amounts owed by group undertakings 69,976 63,000
Other debtors 1,620 4,648
71,596 67,648
7 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 26,185 23,744
Accruals and deferred income 1,150 1,100
27,335 24,844
8 Controlling party
The company is a wholly owned subsidiary of Beech Holdings Limited,a company incorporated in England & Wales. The registered office of the company is The Lodge;Castle Bromwich Hall;Chester Road;Castle Bromwich. B36 9DE.
9 Other information
EJR Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Lodge,Chester Road
Castle Bromwich
Birmingham
West Midlands
B36 9DE
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