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Registered number: 03501556

E.T.O. Manufacturing Limited

ACCOUNTS
FOR THE YEAR ENDED 31/01/2024

Prepared By:
Hill and Roberts Limited
Chartered Accountants
50 High Street
Mold
Flintshire
CH7 1BH

E.T.O. Manufacturing Limited

ACCOUNTS
FOR THE YEAR ENDED 31/01/2024
DIRECTORS
Mr D C Evans
Mr G E Owen
SECRETARY
Mrs C M Evans
REGISTERED OFFICE
Tir Barwn
Betws Gwerfil Goch
Corwen
DENBIGHSHIRE
LL21 9PF
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03501556
ACCOUNTANTS
Hill and Roberts Limited
Chartered Accountants
50 High Street
Mold
Flintshire
CH7 1BH

E.T.O. Manufacturing Limited

ACCOUNTS
FOR THEYEARENDED31/01/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

E.T.O. Manufacturing Limited

BALANCE SHEET AT 31/01/2024
20242023
Notes££
FIXED ASSETS
Tangible assets3478636
CURRENT ASSETS
Stock16,0097,707
Debtors5333,555330,813
Cash at bank and in hand22,021
349,566340,541
CREDITORS: Amounts falling due within one year659,11390,317
NET CURRENT ASSETS290,453250,224
TOTAL ASSETS LESS CURRENT LIABILITIES290,931250,860
CREDITORS: Amounts falling due after more than one year732,78338,460
PROVISIONS FOR LIABILITIES AND CHARGES891121
NET ASSETS258,057212,279
CAPITAL AND RESERVES
Called up share capital966
Profit and loss account258,051212,273
SHAREHOLDERS' FUNDS258,057212,279
For the year ending 31/01/2024 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/01/2025 and signed on their behalf by
.............................
Mr D C Evans
Director

E.T.O. Manufacturing Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20242023
No.No.
Average number of employees22

E.T.O. Manufacturing Limited

3. TANGIBLE FIXED ASSETS
Land AndPlant andFixtures
BuildingsMachineryand FittingsEquipmentTotal
£££££
Cost
At 01/02/202317,2262,7941,48970922,218
At 31/01/202417,2262,7941,48970922,218
Depreciation
At 01/02/202317,2262,7821,05851621,582
For the year-310748158
At 31/01/202417,2262,7851,16556421,740
Net Book Amounts
At 31/01/2024-9324145478
At 31/01/2023-12431193636
4. STOCK 20242023
££
Stock comprises:
Stock16,0097,707
16,0097,707
5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors8,18610,777
s455 Tax76,75675,880
VAT1,863-
Directors current account246,750244,156
333,555330,813

E.T.O. Manufacturing Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax31,56757,823
VAT-7,962
Directors current account4,2653,475
Bank loans and overdrafts6,996726
Bank Loan5,6785,538
Trade creditors3,8817,259
Credit card creditor326334
Accruals6,4007,200
59,11390,317
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (unsecured) >1yr32,78338,460
32,78338,460
8. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation91121
91121
9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
6 Ordinary shares of £1 each66
66