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EAST HAVEN LIMITED

Registered Number
11856319
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

EAST HAVEN LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

AL BAYATI, Mohammed

Registered Address

101 New Cavendish Street
1st Floor South
London
W1W 6XH

Registered Number

11856319 (England and Wales)
EAST HAVEN LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3101,37210,517
101,37210,517
Current assets
Debtors439,42363,871
Cash at bank and on hand5,9228
45,34563,879
Creditors amounts falling due within one year5(59,636)(14,894)
Net current assets (liabilities)(14,291)48,985
Total assets less current liabilities87,08159,502
Creditors amounts falling due after one year6(116,909)(49,904)
Net assets(29,828)9,598
Capital and reserves
Called up share capital100100
Profit and loss account(29,928)9,498
Shareholders' funds(29,828)9,598
The financial statements were approved and authorised for issue by the Director on 15 March 2025, and are signed on its behalf by:
AL BAYATI, Mohammed
Director
Registered Company No. 11856319
EAST HAVEN LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.
Borrowing costs
All borrowing costs are recognized in profit or loss in the year in which they are incurred.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Reducing balance (%)
Vehicles20
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 23-19,63219,632
Additions110,8415,050115,891
At 31 March 24110,84124,682135,523
Depreciation and impairment
At 01 April 23-9,1159,115
Charge for year22,1702,86625,036
At 31 March 2422,17011,98134,151
Net book value
At 31 March 2488,67112,701101,372
At 31 March 23-10,51710,517
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables34,86934,869
Other debtors4,55429,002
Total39,42363,871
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,375679
Bank borrowings and overdrafts2692,646
Taxation and social security1,4634,769
Other creditors40,223-
Accrued liabilities and deferred income7,3066,800
Total59,63614,894
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts49,90449,904
Other creditors67,005-
Total116,90949,904
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts67,005-