Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-04-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13427661 2024-04-01 2024-12-31 13427661 2023-01-01 2024-03-31 13427661 2024-12-31 13427661 2024-03-31 13427661 c:Director1 2024-04-01 2024-12-31 13427661 d:PlantMachinery 2024-04-01 2024-12-31 13427661 d:PlantMachinery 2024-12-31 13427661 d:PlantMachinery 2024-03-31 13427661 d:OfficeEquipment 2024-04-01 2024-12-31 13427661 d:OfficeEquipment 2024-12-31 13427661 d:OfficeEquipment 2024-03-31 13427661 d:CurrentFinancialInstruments 2024-12-31 13427661 d:CurrentFinancialInstruments 2024-03-31 13427661 d:CurrentFinancialInstruments 2 2024-12-31 13427661 d:CurrentFinancialInstruments 2 2024-03-31 13427661 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13427661 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13427661 d:ShareCapital 2024-12-31 13427661 d:ShareCapital 2024-03-31 13427661 d:RetainedEarningsAccumulatedLosses 2024-12-31 13427661 d:RetainedEarningsAccumulatedLosses 2024-03-31 13427661 c:FRS102 2024-04-01 2024-12-31 13427661 c:AuditExempt-NoAccountantsReport 2024-04-01 2024-12-31 13427661 c:FullAccounts 2024-04-01 2024-12-31 13427661 c:PrivateLimitedCompanyLtd 2024-04-01 2024-12-31 13427661 2 2024-04-01 2024-12-31 13427661 f:PoundSterling 2024-04-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 13427661









E3 INTERNATIONAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
E3 INTERNATIONAL LIMITED
REGISTERED NUMBER: 13427661

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

31 December
31 March
2024
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
5,198

  
-
5,198

Current assets
  

Debtors: amounts falling due within one year
 5 
6,305
12,250

Cash at bank and in hand
 6 
789
1,835

  
7,094
14,085

Creditors: amounts falling due within one year
 7 
(22,803)
(13,634)

Net current (liabilities)/assets
  
 
 
(15,709)
 
 
451

Total assets less current liabilities
  
(15,709)
5,649

  

Net (liabilities)/assets
  
(15,709)
5,649


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(15,809)
5,549

  
(15,709)
5,649


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
 
Page 1

 
E3 INTERNATIONAL LIMITED
REGISTERED NUMBER: 13427661
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024


The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 April 2025.



L J Little
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
E3 INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

E3 International Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.5

Tangible fixed assets

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.

Page 3

 
E3 INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Reducing balance
Office equipment
-
25%
Reducing balance

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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. 

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
E3 INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

9 months ended
31 December
15 months ended
31 March
2024
2024
£
£

Wages and salaries
-
11,375

-
11,375


The average monthly number of employees, including the director, during the period was as follows:


   9 months ended
     31 December
   15 months ended
        31 March
        2024
        2024
            No.
            No.







Directors
1
1

Page 5

 
E3 INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

4.


Tangible fixed assets







Plant and machinery
Office equipment
Total

£
£
£





At 1 April 2024
1,500
8,509
10,009


Additions
-
3,517
3,517


Disposals
(1,500)
(12,026)
(13,526)



At 31 December 2024

-
-
-





At 1 April 2024
839
3,972
4,811


Disposals
(839)
(3,972)
(4,811)



At 31 December 2024

-
-
-



Net book value



At 31 December 2024
-
-
-



At 31 March 2024
661
4,537
5,198


5.


Debtors

31 December
31 March
2024
2024
£
£


Directors loan account
-
9,061

VAT repayable
256
1,265

Corporation tax repayable
6,049
1,924

6,305
12,250


Page 6

 
E3 INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Cash

31 December
31 March
2024
2024
£
£

Cash at bank
789
1,835

789
1,835



7.


Creditors: Amounts falling due within one year

31 December
31 March
2024
2024
£
£

Trade creditors
9,204
4,050

Accruals
3,800
3,800

Corporation tax
-
5,784

Directors loan account
9,799
-

22,803
13,634


 
Page 7