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Company Registration No. 13519056 (England and Wales)
ERI & BESA LTD Unaudited accounts for the year ended 31 July 2024
ERI & BESA LTD Unaudited accounts Contents
Page
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ERI & BESA LTD Company Information for the year ended 31 July 2024
Director
Eriselda Agalliu
Company Number
13519056 (England and Wales)
Registered Office
478 Watford way LONDON NW7 2QB ENGLAND
Accountants
Agents For Accounting Ltd Apex House, 2nd Floor Grand Arcade London N12 0EH
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ERI & BESA LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,852 
1,429 
Current assets
Cash at bank and in hand
606 
2,790 
Creditors: amounts falling due within one year
411 
(1,811)
Net current assets
1,017 
979 
Total assets less current liabilities
2,869 
2,408 
Provisions for liabilities
Deferred tax
(272)
(272)
Net assets
2,597 
2,136 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
2,595 
2,134 
Shareholders' funds
2,597 
2,136 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 April 2024 and were signed on its behalf by
Eriselda Agalliu Director Company Registration No. 13519056
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ERI & BESA LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
ERI & BESA LTD is a private company, limited by shares, registered in England and Wales, registration number 13519056. The registered office is 478 Watford way, LONDON, NW7 2QB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line Method - 25%
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2023
1,906 
Additions
1,199 
At 31 July 2024
3,105 
Depreciation
At 1 August 2023
477 
Charge for the year
776 
At 31 July 2024
1,253 
Net book value
At 31 July 2024
1,852 
At 31 July 2023
1,429 
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ERI & BESA LTD Notes to the Accounts for the year ended 31 July 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
8 
230 
Loans from directors
(979)
1,041 
Accruals
560 
540 
(411)
1,811 
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
7
Loans to directors
During the year, director of the company owed £980 to the company.
8
Average number of employees
During the year the average number of employees was 6 (2023: 3).
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