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REGISTERED NUMBER: 00567983 (England and Wales)



















EASTRA LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






EASTRA LIMITED (REGISTERED NUMBER: 00567983)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


EASTRA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: Mr M Tager





SECRETARY: Mrs F Tager





REGISTERED OFFICE: First Floor
94 Stamford Hill
London
N16 6XS





REGISTERED NUMBER: 00567983 (England and Wales)





ACCOUNTANTS: Sugarwhite Meyer Accountants Ltd
First Floor
94 Stamford Hill
London
N16 6XS

EASTRA LIMITED (REGISTERED NUMBER: 00567983)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 76,657 77,261

CURRENT ASSETS
Stocks 6 337,000 338,500
Debtors 7 2,379 -
Cash at bank - 9,051
339,379 347,551
CREDITORS
Amounts falling due within one year 8 346,415 322,232
NET CURRENT (LIABILITIES)/ASSETS (7,036 ) 25,319
TOTAL ASSETS LESS CURRENT
LIABILITIES

69,621

102,580

CREDITORS
Amounts falling due after more than one
year

9

-

(21,467

)

PROVISIONS FOR LIABILITIES 10 - (574 )
NET ASSETS 69,621 80,539

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 69,521 80,439
SHAREHOLDERS' FUNDS 69,621 80,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

EASTRA LIMITED (REGISTERED NUMBER: 00567983)

BALANCE SHEET - continued
31 MARCH 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2025 and were signed by:





Mr M Tager - Director


EASTRA LIMITED (REGISTERED NUMBER: 00567983)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Eastra Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
The director does not consider there are any critical judgements or sources of estimation uncertainty
requiring disclosure beyond the accounting policies listed.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Current 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.

EASTRA LIMITED (REGISTERED NUMBER: 00567983)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Leasehold and
improvements fittings Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 74,239 10,336 84,575
DEPRECIATION
At 1 April 2023 - 7,314 7,314
Charge for year - 604 604
At 31 March 2024 - 7,918 7,918
NET BOOK VALUE
At 31 March 2024 74,239 2,418 76,657
At 31 March 2023 74,239 3,022 77,261

6. STOCKS
2024 2023
£    £   
Stocks 337,000 338,500

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,379 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,905 2,940
Trade creditors 64,147 80,750
Taxation and social security 806 2,709
Other creditors 279,557 235,833
346,415 322,232

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 21,467

EASTRA LIMITED (REGISTERED NUMBER: 00567983)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years by
instalments

-

8,944

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax - 574

Deferred
tax
£   
Balance at 1 April 2023 574
Credit to Profit and Loss Account during year (574 )
Balance at 31 March 2024 -

The provision for deferred tax is in respect of accelerated capital allowances, reduced by the availability of tax losses carried forward.