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Effusion Design Limited

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2024




















Company Registration Number - 07236670

















AVENET ACCOUNTANCY

IFA Accountants



1.
Effusion Design Limited
COMPANY NUMBER - 07236670

Balance sheet as at 30 April 2024





2024
2023

Notes
£ £ £ £
FIXED ASSETS





Tangible assets 4
50,969
77,111

Current assets




Debtors 5 188,853
127,796

Cash at bank and in hand
53,293
62,346




242,146
190,142
Current liabilities




Creditors - Amounts
falling due within one year 6 70,457
82,671


NET CURRENT ASSETS

171,689
107,471


Total assets less current liabilities

222,658
184,582






Creditors - Amounts falling

due after more than one year 6
(10,512)
(15,841)


Net assets

212,146
168,741














2.
Effusion Design Limited
COMPANY NUMBER - 07236670

Balance sheet as at 30 April 2024





2024
2023

Notes
£
£
CAPITAL AND RESERVES

Called up share capital 7
1
1

Profit and Loss account

212,145
168,740


Shareholders' funds

212,146
168,741



These financial statements have been prepared in accordance with the provisions of FRS102 Section 1A of the Companies Act 2006 relating to small companies.
In accordance with section 444 of the Companies Act 2006, the directors' report and the profit and loss account have not been delivered.

For the financial year ended 30 April 2024, the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The members have not required the company to obtain an audit.


The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.


Approved by the board of directors on 10 January 2025
and signed on their behalf by:




R Llewellyn



Director



The notes on pages 3 to 5 form an integral part of these accounts.


3.
Effusion Design Limited

Notes to the Financial Statements

For the year ended 30 April 2024


1. General Information

Effusion Design limited is a Private Company, limited by shares, domiciled in England and Wales, registration number 07236670.


The company's registered office is 4 Namu Road, Bournemouth, Dorset, BH9 2QU.


2. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements 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.


Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents goods supplied or services rendered, stated net of Value Added Tax. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.


Tangible fixed assets and depreciation

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:


Motor vehicles - NN% reducing balance

Office and computer equipment - 18% reducing balance

Other fixed assets - NN% reducing balance


No depreciation is provided on freehold land.


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 includes all direct expenditure and an appropriate proportion of fixed and variable overheads.


Financial Instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.


3. Employees

The average number employed by the company (including directors) during the year 2024 was 1
and in the previous year 2023 was 1.


4.
Effusion Design Limited

Notes to the Financial Statements

For the year ended 30 April 2024


4. Fixed assets - tangible


Plant and

Land and Machinery

Buildings etc. Total




Fair value £ £ £




At 1 May 2023 48,524 29,370 77,894
Additions - 2,311 2,311
Disposals - (27,917) (27,917)



At 30 April 2024 48,524 3,764 52,288



Depreciation


At 1 May 2023 - 783 783
Charge for year - 536 536



At 30 April 2024 - 1,319 1,319



Net book values
At 30 April 2024 48,524 2,445 50,969
At 1 May 2023 48,524 28,587
77,111





Freehold land and buildings include £NNNNNNN relating to land.




2024
2023


£
£
5. Debtors

Due within one year:



Trade debtors 56,811
41,754
Other debtors 132,042
86,042



188,853
127,796



6. Creditors

Amounts falling due within one year:



Trade creditors 4,320
2,815
Spare 600
600
Taxation and social security 30,228
23,082
Director's Current Accounts 35,309
56,174


70,457 82,671


Amounts falling due after one year:



Other creditors:



Other 10,512
15,841





5.
Effusion Design Limited

Notes to the Financial Statements

For the year ended 30 April 2024




2024
2023


£
£

7. Called up share capital

There was no change in share capital during the year.


Allotted, called up and fully paid



Ordinary shares of £1 each 1
1