2023-06-012024-05-312024-05-31false09613404EA SOFT LTD2025-05-0662090falseiso4217:GBPxbrli:pure096134042023-06-01096134042024-05-31096134042023-06-012024-05-31096134042022-06-01096134042023-05-31096134042022-06-012023-05-3109613404bus:SmallEntities2023-06-012024-05-3109613404bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3109613404bus:FullAccounts2023-06-012024-05-3109613404bus:PrivateLimitedCompanyLtd2023-06-012024-05-3109613404core:WithinOneYear2024-05-3109613404core:AfterOneYear2024-05-3109613404core:WithinOneYear2023-05-3109613404core:AfterOneYear2023-05-310961340412023-06-012024-05-3109613404core:ShareCapital2024-05-3109613404core:SharePremium2024-05-3109613404core:RevaluationReserve2024-05-3109613404core:OtherReservesSubtotal2024-05-3109613404core:RetainedEarningsAccumulatedLosses2024-05-3109613404core:ShareCapital2023-05-3109613404core:SharePremium2023-05-3109613404core:RevaluationReserve2023-05-3109613404core:OtherReservesSubtotal2023-05-3109613404core:RetainedEarningsAccumulatedLosses2023-05-3109613404core:LandBuildings2024-05-3109613404core:PlantMachinery2024-05-3109613404core:Vehicles2024-05-3109613404core:FurnitureFittings2024-05-3109613404core:OfficeEquipment2024-05-3109613404core:NetGoodwill2024-05-3109613404core:IntangibleAssetsOtherThanGoodwill2024-05-3109613404core:ListedExchangeTraded2024-05-3109613404core:UnlistedNon-exchangeTraded2024-05-3109613404core:LandBuildings2023-05-3109613404core:PlantMachinery2023-05-3109613404core:Vehicles2023-05-3109613404core:FurnitureFittings2023-05-3109613404core:OfficeEquipment2023-05-3109613404core:NetGoodwill2023-05-3109613404core:IntangibleAssetsOtherThanGoodwill2023-05-3109613404core:ListedExchangeTraded2023-05-3109613404core:UnlistedNon-exchangeTraded2023-05-3109613404core:LandBuildings2023-06-012024-05-3109613404core:PlantMachinery2023-06-012024-05-3109613404core:Vehicles2023-06-012024-05-3109613404core:FurnitureFittings2023-06-012024-05-3109613404core:OfficeEquipment2023-06-012024-05-3109613404core:NetGoodwill2023-06-012024-05-3109613404core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109613404core:ListedExchangeTraded2023-06-012024-05-3109613404core:UnlistedNon-exchangeTraded2023-06-012024-05-3109613404core:MoreThanFiveYears2023-06-012024-05-3109613404core:Non-currentFinancialInstruments2024-05-3109613404core:Non-currentFinancialInstruments2023-05-3109613404dpl:CostSales2023-06-012024-05-3109613404dpl:DistributionCosts2023-06-012024-05-3109613404core:LandBuildings2023-06-012024-05-3109613404core:PlantMachinery2023-06-012024-05-3109613404core:Vehicles2023-06-012024-05-3109613404core:FurnitureFittings2023-06-012024-05-3109613404core:OfficeEquipment2023-06-012024-05-3109613404dpl:AdministrativeExpenses2023-06-012024-05-3109613404core:NetGoodwill2023-06-012024-05-3109613404core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109613404dpl:GroupUndertakings2023-06-012024-05-3109613404dpl:ParticipatingInterests2023-06-012024-05-3109613404dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3109613404core:ListedExchangeTraded2023-06-012024-05-3109613404dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3109613404core:UnlistedNon-exchangeTraded2023-06-012024-05-3109613404dpl:CostSales2022-06-012023-05-3109613404dpl:DistributionCosts2022-06-012023-05-3109613404core:LandBuildings2022-06-012023-05-3109613404core:PlantMachinery2022-06-012023-05-3109613404core:Vehicles2022-06-012023-05-3109613404core:FurnitureFittings2022-06-012023-05-3109613404core:OfficeEquipment2022-06-012023-05-3109613404dpl:AdministrativeExpenses2022-06-012023-05-3109613404core:NetGoodwill2022-06-012023-05-3109613404core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109613404dpl:GroupUndertakings2022-06-012023-05-3109613404dpl:ParticipatingInterests2022-06-012023-05-3109613404dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3109613404core:ListedExchangeTraded2022-06-012023-05-3109613404dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3109613404core:UnlistedNon-exchangeTraded2022-06-012023-05-3109613404core:NetGoodwill2024-05-3109613404core:IntangibleAssetsOtherThanGoodwill2024-05-3109613404core:LandBuildings2024-05-3109613404core:PlantMachinery2024-05-3109613404core:Vehicles2024-05-3109613404core:FurnitureFittings2024-05-3109613404core:OfficeEquipment2024-05-3109613404core:AfterOneYear2024-05-3109613404core:WithinOneYear2024-05-3109613404core:ListedExchangeTraded2024-05-3109613404core:UnlistedNon-exchangeTraded2024-05-3109613404core:ShareCapital2024-05-3109613404core:SharePremium2024-05-3109613404core:RevaluationReserve2024-05-3109613404core:OtherReservesSubtotal2024-05-3109613404core:RetainedEarningsAccumulatedLosses2024-05-3109613404core:NetGoodwill2023-05-3109613404core:IntangibleAssetsOtherThanGoodwill2023-05-3109613404core:LandBuildings2023-05-3109613404core:PlantMachinery2023-05-3109613404core:Vehicles2023-05-3109613404core:FurnitureFittings2023-05-3109613404core:OfficeEquipment2023-05-3109613404core:AfterOneYear2023-05-3109613404core:WithinOneYe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EA SOFT LTD

(formerly SPOTTY EGG LTD)

Registered Number
09613404
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

EA SOFT LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

ADRIAENSSEN, Etienne Jean Patrick

Registered Address

Flat B11 8-9 Hoxton Square
London
N1 6NU

Registered Number

09613404 (England and Wales)
EA SOFT LTD
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3282589
282589
Current assets
Debtors-20,428
Current asset investments4165,265131,808
Cash at bank and on hand17,5097,193
182,774159,429
Creditors amounts falling due within one year5(14,574)(9,987)
Net current assets (liabilities)168,200149,442
Total assets less current liabilities168,482150,031
Net assets168,482150,031
Capital and reserves
Called up share capital11
Profit and loss account168,481150,030
Shareholders' funds168,482150,031
The financial statements were approved and authorised for issue by the Director on 6 May 2025, and are signed on its behalf by:
ADRIAENSSEN, Etienne Jean Patrick
Director
Registered Company No. 09613404
EA SOFT LTD
Notes to the Financial Statements
for the year ended 31 May 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

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

Office Equipment

Total

££
Cost or valuation
At 01 June 232,6582,658
At 31 May 242,6582,658
Depreciation and impairment
At 01 June 232,0692,069
Charge for year307307
At 31 May 242,3762,376
Net book value
At 31 May 24282282
At 31 May 23589589
4.Current asset investments
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,1671,167
Taxation and social security13,0116,765
Other creditors3962,055
Total14,5749,987