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Company Registration No. 14277811 (England and Wales)
Theodore Ereira-Guyer Studio Ltd Unaudited accounts for the year ended 31 August 2024
Theodore Ereira-Guyer Studio Ltd Unaudited accounts Contents
Page
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Theodore Ereira-Guyer Studio Ltd Company Information for the year ended 31 August 2024
Director
Theodore Ereira-Guyer
Company Number
14277811 (England and Wales)
Registered Office
53c Dartmouth Road London London SE23 3HN England
Accountants
Morgan Barrett Accountancy 20 Church Street Little Shelford Cambridge Cambridgeshire CB22 5HG
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Theodore Ereira-Guyer Studio Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
914,830 
35,978 
Current assets
Debtors
76,104 
225,568 
Cash at bank and in hand
181,427 
499,972 
257,531 
725,540 
Creditors: amounts falling due within one year
(50,998)
(199,611)
Net current assets
206,533 
525,929 
Total assets less current liabilities
1,121,363 
561,907 
Creditors: amounts falling due after more than one year
(487,063)
- 
Net assets
634,300 
561,907 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
634,299 
561,906 
Shareholders' funds
634,300 
561,907 
For the year ending 31 August 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 his 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 31 December 2024 and were signed on its behalf by
Theodore Ereira-Guyer Director Company Registration No. 14277811
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Theodore Ereira-Guyer Studio Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Theodore Ereira-Guyer Studio Ltd is a private company, limited by shares, registered in England and Wales, registration number 14277811. The registered office is 53c Dartmouth Road, London, London, SE23 3HN, 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.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
Not depreciated
Plant & machinery
18% Reducing balance
Fixtures & fittings
18% Reducing balance
Computer equipment
18% Reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2023
- 
17,301 
28,964 
673 
46,938 
Additions
848,780 
4,972 
39,598 
- 
893,350 
At 31 August 2024
848,780 
22,273 
68,562 
673 
940,288 
Depreciation
At 1 September 2023
- 
5,155 
5,677 
128 
10,960 
Charge for the year
- 
3,081 
11,319 
98 
14,498 
At 31 August 2024
- 
8,236 
16,996 
226 
25,458 
Net book value
At 31 August 2024
848,780 
14,037 
51,566 
447 
914,830 
At 31 August 2023
- 
12,146 
23,287 
545 
35,978 
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Theodore Ereira-Guyer Studio Ltd Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
76,104 
225,568 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
21,823 
37,411 
Taxes and social security
21,876 
158,878 
Loans from directors
4,699 
322 
Accruals
2,600 
3,000 
50,998 
199,611 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
487,063 
- 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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