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Registration number: 08194127

ETHANJOSH LTD

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 August 2024

 

ETHANJOSH LTD

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 7

 

ETHANJOSH LTD

Company Information

Director

Dr M Stein

Company secretary

Mrs N E Stein

Registered office

19 Lucerne Road
Oxford
OX2 7QB

Accountants

Mawson Breskal & Co
Chartered Accountants
6 Parkgate Avenue
Barnet
Herts
EN4 0NR

 

ETHANJOSH LTD

(Registration number: 08194127)
Abridged Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,400

2,800

Other financial assets

5

100,000

100,000

 

101,400

102,800

Current assets

 

Debtors

6

3,227

6,189

Cash at bank and in hand

 

3,172

4,944

 

6,399

11,133

Creditors: Amounts falling due within one year

(52,133)

(48,067)

Net current liabilities

 

(45,734)

(36,934)

Total assets less current liabilities

 

55,666

65,866

Accruals and deferred income

 

(300)

(390)

Net assets

 

55,366

65,476

Capital and reserves

 

Called up share capital

7

2

2

Retained earnings

55,364

65,474

Shareholders' funds

 

55,366

65,476

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 April 2025
 

 

ETHANJOSH LTD

(Registration number: 08194127)
Abridged Balance Sheet as at 31 August 2024

.........................................
Dr M Stein
Director

 

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2024

1

General information

The company is a private company limited by share capital, incorporated in Engalnd and Wales.

The address of its registered office is:
19 Lucerne Road
Oxford
OX2 7QB

These financial statements were authorised for issue by the director on 30 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Government grants

Grants that are received in respect of expenses or losses already incurred by the entity are recognised in the profit and loss account in the period when the grant becomes receivable.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2024

Asset class

Depreciation method and rate

Furniture and equipment

25% straight line basis.

Buildings

Over 10 years.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2024

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 September 2023

14,000

11,161

25,161

At 31 August 2024

14,000

11,161

25,161

Depreciation

At 1 September 2023

11,200

11,161

22,361

Charge for the year

1,400

-

1,400

At 31 August 2024

12,600

11,161

23,761

Carrying amount

At 31 August 2024

1,400

-

1,400

At 31 August 2023

2,800

-

2,800

Included within the net book value of land and buildings above is £1,400 (2023 - £2,800) in respect of short leasehold land and buildings.
 

5

Other financial assets (current and non-current)

Financial assets at cost less impairment
£

Total
£

Non-current financial assets

Cost or valuation

At 1 September 2023

100,000

100,000

At 31 August 2024

100,000

100,000

Impairment

Carrying amount

At 31 August 2024

100,000

100,000

At 31 August 2023

100,000

100,000

6

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

 

ETHANJOSH LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2024

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

2

2

2

2