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REGISTERED NUMBER: SC629944 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

EHDirect Ltd

EHDirect Ltd (Registered number: SC629944)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

EHDirect Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr Christopher Robert Craigie Cowdy





REGISTERED OFFICE: 49 Warrender Park Road
Edinburgh
United Kingdom
EH9 1EU





REGISTERED NUMBER: SC629944 (Scotland)





ACCOUNTANTS: Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG

EHDirect Ltd (Registered number: SC629944)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 54,951 61,892
Tangible assets 5 758 1,245
55,709 63,137

CURRENT ASSETS
Debtors 6 2,085 4,439
Cash at bank 16,339 33,481
18,424 37,920
CREDITORS
Amounts falling due within one year 7 25,460 50,363
NET CURRENT LIABILITIES (7,036 ) (12,443 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,673

50,694

CREDITORS
Amounts falling due after more than one year 8 5,380 9,841
NET ASSETS 43,293 40,853

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 43,292 40,852
43,293 40,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EHDirect Ltd (Registered number: SC629944)

Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 July 2024 and were signed by:





Mr Christopher Robert Craigie Cowdy - Director


EHDirect Ltd (Registered number: SC629944)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

EHDirect Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

EHDirect Ltd (Registered number: SC629944)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 69,412
AMORTISATION
At 1 July 2023 7,520
Charge for year 6,941
At 30 June 2024 14,461
NET BOOK VALUE
At 30 June 2024 54,951
At 30 June 2023 61,892

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 1,948
DEPRECIATION
At 1 July 2023 703
Charge for year 487
At 30 June 2024 1,190
NET BOOK VALUE
At 30 June 2024 758
At 30 June 2023 1,245

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 2,085 4,439

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 12,893 15,135
Other creditors 12,567 35,228
25,460 50,363

EHDirect Ltd (Registered number: SC629944)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 5,380 9,841

EHDirect Ltd

Report of the Accountants to the Director of
EHDirect Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG


24 July 2024