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REGISTERED NUMBER: 06728970 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 August 2024

for

E2 Specialist Consultants Limited

E2 Specialist Consultants Limited (Registered number: 06728970)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E2 Specialist Consultants Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: C L Walton-Evans
Mrs T M L Walton-Evans





REGISTERED OFFICE: 3b South Park Way
Wakefield 41 Business Park
Wakefield
West Yorkshire
WF2 0XJ





REGISTERED NUMBER: 06728970 (England and Wales)





ACCOUNTANTS: Equate Limited
Chartered Certified Accountants
The Hive
142 Thornes Lane
Wakefield
West Yorkshire
WF2 7RE

E2 Specialist Consultants Limited (Registered number: 06728970)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,247 13,159

CURRENT ASSETS
Debtors 5 155,475 163,300
Cash at bank 13,042 5,997
168,517 169,297
CREDITORS
Amounts falling due within one year 6 99,932 90,056
NET CURRENT ASSETS 68,585 79,241
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,832

92,400

CREDITORS
Amounts falling due after more than one year 7 (7,853 ) (18,193 )

PROVISIONS FOR LIABILITIES (596 ) (3,147 )
NET ASSETS 62,383 71,060

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 62,183 70,860
SHAREHOLDERS' FUNDS 62,383 71,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

E2 Specialist Consultants Limited (Registered number: 06728970)

Balance Sheet - continued
31 August 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2025 and were signed on its behalf by:





C L Walton-Evans - Director


E2 Specialist Consultants Limited (Registered number: 06728970)

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

1. STATUTORY INFORMATION

E2 Specialist Consultants Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

E2 Specialist Consultants Limited (Registered number: 06728970)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023
and 31 August 2024 181,529 3,295 75,008 8,705 268,537
DEPRECIATION
At 1 September 2023 177,126 2,015 67,952 8,285 255,378
Charge for year 3,051 682 6,969 210 10,912
At 31 August 2024 180,177 2,697 74,921 8,495 266,290
NET BOOK VALUE
At 31 August 2024 1,352 598 87 210 2,247
At 31 August 2023 4,403 1,280 7,056 420 13,159

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 53,073 51,888
Other debtors 99,310 108,406
Prepayments and accrued income 3,092 3,006
155,475 163,300

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 10,340 10,167
Hire purchase contracts (see note 8) 1,457 7,282
Trade creditors 26,727 16,434
Tax 31,865 38,046
Social security and other taxes 683 656
VAT 8,912 7,687
Other creditors 313 152
Directors' current accounts 17,694 7,297
Accruals and deferred income 1,941 2,335
99,932 90,056

E2 Specialist Consultants Limited (Registered number: 06728970)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans - 1-2 years 7,853 10,340
Bank loans - 2-5 years - 7,853
7,853 18,193

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.8.24 31.8.23
£    £   
Net obligations repayable:
Within one year 1,457 7,282

Non-cancellable operating leases
31.8.24 31.8.23
£    £   
Within one year 9,600 9,600
Between one and five years 800 10,400
10,400 20,000

9. RELATED PARTY DISCLOSURES

During the year the company settled costs on behalf of E2 Property Corporation Limited company under the common control of the directors. The balance owing was £100,383 (2023: £97,393). This loan is not interest bearing a repayable on demand.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C L Walton-Evans.