3 false false false false false false false false false false true false false false false false false No description of principal activity 2023-06-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 08525656 2023-06-01 2024-05-31 08525656 2024-05-31 08525656 2023-05-31 08525656 2022-06-01 2023-05-31 08525656 2023-05-31 08525656 2022-05-31 08525656 core:FurnitureFittings 2023-06-01 2024-05-31 08525656 core:MotorVehicles 2023-06-01 2024-05-31 08525656 bus:Director2 2023-06-01 2024-05-31 08525656 core:FurnitureFittings 2023-05-31 08525656 core:MotorVehicles 2023-05-31 08525656 core:LandBuildings core:LongLeaseholdAssets 2024-05-31 08525656 core:FurnitureFittings 2024-05-31 08525656 core:MotorVehicles 2024-05-31 08525656 core:WithinOneYear 2024-05-31 08525656 core:WithinOneYear 2023-05-31 08525656 core:ShareCapital 2024-05-31 08525656 core:ShareCapital 2023-05-31 08525656 core:RetainedEarningsAccumulatedLosses 2024-05-31 08525656 core:RetainedEarningsAccumulatedLosses 2023-05-31 08525656 core:LandBuildings core:LongLeaseholdAssets 2023-05-31 08525656 core:FurnitureFittings 2023-05-31 08525656 bus:SmallEntities 2023-06-01 2024-05-31 08525656 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 08525656 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 08525656 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 08525656 bus:FullAccounts 2023-06-01 2024-05-31
COMPANY REGISTRATION NUMBER: 08525656
EESA.K LTD
Filleted Unaudited Financial Statements
31 May 2024
EESA.K LTD
Statement of Financial Position
31 May 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
5
69,908
70,422
Current assets
Stocks
1,000
Cash at bank and in hand
1
1,387
-------
-------
1,001
1,387
Creditors: amounts falling due within one year
6
187,462
126,272
---------
---------
Net current liabilities
186,461
124,885
---------
---------
Total assets less current liabilities
( 116,553)
( 54,463)
---------
--------
Net liabilities
( 116,553)
( 54,463)
---------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 116,653)
( 54,563)
---------
--------
Shareholders deficit
( 116,553)
( 54,463)
---------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
EESA.K LTD
Statement of Financial Position (continued)
31 May 2024
These financial statements were approved by the board of directors and authorised for issue on 21 February 2025 , and are signed on behalf of the board by:
Mr M J Antoine
Director
Company registration number: 08525656
EESA.K LTD
Notes to the Financial Statements
Year ended 31 May 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 46 The Ridgeway, North Harrow, Middlesex, HA2 7QN.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
As disclosed in the Statement of Financial Position on page 3, the company has a deficit of net assets. Of the creditors, £183,328 is owed to the majority shareholder and the family company Inclusive Care Support Ltd, both have confirmed that no repayment would be demanded at least for the next twelve months. The director has considered the trading requirements of the company for the period exceeding twelve months from the date of this report. Having regard to the above therefore, it is the opinion of of the director that the accounts be prepared on the going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2023: Nil).
5. Tangible assets
Long leasehold property
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2023 and 31 May 2024
68,367
6,541
5,000
79,908
--------
-------
-------
--------
Depreciation
At 1 June 2023
4,486
5,000
9,486
Charge for the year
514
514
--------
-------
-------
--------
At 31 May 2024
5,000
5,000
10,000
--------
-------
-------
--------
Carrying amount
At 31 May 2024
68,367
1,541
69,908
--------
-------
-------
--------
At 31 May 2023
68,367
2,055
70,422
--------
-------
-------
--------
6. Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
187,462
126,272
---------
---------
7. Charges
An omnibus guarantee & set-off agreement between Inclusive Care Support Limited and Lloyds Bank Plc is registered as a charge that containes fixed charges and negative pledge.