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Company Registration No. 10665234 (England and Wales)
Estuardo Services Limited Unaudited accounts for the year ended 31 March 2024
Estuardo Services Limited Unaudited accounts Contents
Page
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Estuardo Services Limited Company Information for the year ended 31 March 2024
Director
Melanie Jane Clarke
Company Number
10665234 (England and Wales)
Registered Office
7 Wild Orchid Way Pontefract West Yorkshire WF8 4FA England
Accountants
True North Accountancy Ltd 19 Forest Crescent Illingworth Halifax West Yorkshire HX2 8DS
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Estuardo Services Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
176 
356 
Current assets
Cash at bank and in hand
461 
1,692 
Creditors: amounts falling due within one year
(602)
(1,205)
Net current (liabilities)/assets
(141)
487 
Total assets less current liabilities
35 
843 
Provisions for liabilities
Deferred tax
(34)
(66)
Net assets
1 
777 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
- 
776 
Shareholders' funds
1 
777 
For the year ending 31 March 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 21 November 2024 and were signed on its behalf by
Melanie Jane Clarke Director Company Registration No. 10665234
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Estuardo Services Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Estuardo Services Limited is a private company, limited by shares, registered in England and Wales, registration number 10665234. The registered office is 7 Wild Orchid Way, Pontefract, West Yorkshire, WF8 4FA, England.
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.
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
33% Straight Line
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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Estuardo Services Limited Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2023
1,509 
At 31 March 2024
1,509 
Depreciation
At 1 April 2023
1,153 
Charge for the year
180 
At 31 March 2024
1,333 
Net book value
At 31 March 2024
176 
At 31 March 2023
356 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
1,413 
1,205 
Loans from directors
(836)
- 
Accruals
25 
- 
602 
1,205 
6
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
34 
34 
Other deferred taxation
- 
32 
34 
66 
2024 
2023 
£ 
£ 
Provision at start of year
66 
98 
Credited to the profit and loss account
(32)
(32)
Provision at end of year
34 
66 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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Estuardo Services Limited Notes to the Accounts for the year ended 31 March 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan to director
- 
7,852 
7,016 
836 
- 
7,852 
7,016 
836 
During the year, the company made interest-free advances to a director amounting to 836.00 GBP (2023: NIL). These are repayable on demand.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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