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Logo On Report
Registered Number: 13136444
England and Wales

 

 

 

WAYNE EASTMAN ESTATE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Wayne Eastman Estate Ltd for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wayne Eastman Estate Ltd for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Wayne Eastman Estate Ltd , as a body, in accordance with the terms of our engagement letter dated 27 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Wayne Eastman Estate Ltd and state those matters that we have agreed to state to the Board of Directors of Wayne Eastman Estate Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wayne Eastman Estate Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Wayne Eastman Estate Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Wayne Eastman Estate Ltd. You consider that Wayne Eastman Estate Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Wayne Eastman Estate Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
27 February 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 106,259    120,246 
106,259    120,246 
Current assets      
Debtors 3,701    67 
Cash at bank and in hand 1,668    62,203 
5,369    62,270 
Creditors: amount falling due within one year (105,987)   (102,616)
Net current assets (100,618)   (40,346)
 
Total assets less current liabilities 5,641    79,900 
Accruals and deferred income (47,005)   (50,715)
Provisions for liabilities (20,189)   (22,847)
Net assets (61,553)   6,338 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account (61,554)   6,337 
Shareholders' funds (61,553)   6,338 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 27 February 2025 and were signed by:


-------------------------------
Wayne Eastman
Director
2
General Information
Wayne Eastman Estate Ltd is a private company, limited by shares, registered in England and Wales, registration number 13136444, registration address 3-9 Duke Street, Castlefield, Manchester, M3 4NF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 February 2024 54,900    132,710    5,857    193,467 
Additions   14,917    234    15,151 
Disposals      
At 31 January 2025 54,900    147,627    6,091    208,618 
Depreciation
At 01 February 2024 13,725    57,801    1,695    73,221 
Charge for year 10,294    17,965    879    29,138 
On disposals      
At 31 January 2025 24,019    75,766    2,574    102,359 
Net book values
Closing balance as at 31 January 2025 30,881    71,861    3,517    106,259 
Opening balance as at 01 February 2024 41,175    74,909    4,162    120,246 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
1 Class A share of £1.00 each  
 

3