Registered number
12658970
Engineering Design Practice Holdings Ltd
Unaudited Filleted Accounts
31 May 2024
Engineering Design Practice Holdings Ltd
Registered number: 12658970
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 160 4
Current assets
Debtors 4 608 130
Creditors: amounts falling due within one year 5 (668) (133)
Net current liabilities (60) (3)
Net assets 100 1
Capital and reserves
Called up share capital 99 -
Profit and loss account 1 1
Shareholders' funds 100 1
The directors are 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 directors acknowledge their 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.
Mr S Rysdale
Director
Approved by the board on 26 February 2025
Engineering Design Practice Holdings Ltd
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, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are presented in sterling which is the financial currency of the company and are rounded to the nearest £.
Turnover
The company has no turnover. It's income is from investments and a small amount of management charges.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 1
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 June 2023 4
Additions 156
At 31 May 2024 160
4 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 130
Other debtors 608 -
608 130
5 Creditors: amounts falling due within one year 2024 2023
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 668 -
Other creditors - 133
668 133
6 Related party transactions
The following entities are under common control to Environmental Design Practice Holdings Ltd and, accordinly, details are included of related party transactions in the year.
E D P Environmantal Ltd
Amounts owed to related party at YE 512 -
EDP Environmental (Southern) Ltd
Amounts owed to related party at YE 90 1
BIM Hives Ltd
Amounts owed to related party at YE 67 -
7 Other information
Engineering Design Practice Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
First Floor, Emblem House
Pynes Hill
Exeter
Devon
EX2 5BA
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