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Registered number: 06349819
EAKO LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
Wilkie Randall Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06349819
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,975 2,975
Tangible Assets 5 700,192 759,639
703,167 762,614
CURRENT ASSETS
Stocks 6 122,932 135,893
Debtors 7 44,819 39,208
Cash at bank and in hand 282,053 412,290
449,804 587,391
Creditors: Amounts Falling Due Within One Year 8 (57,342 ) (166,227 )
NET CURRENT ASSETS (LIABILITIES) 392,462 421,164
TOTAL ASSETS LESS CURRENT LIABILITIES 1,095,629 1,183,778
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,654 ) (37,867 )
NET ASSETS 1,065,975 1,145,911
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 1,065,965 1,145,901
SHAREHOLDERS' FUNDS 1,065,975 1,145,911
Page 1
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For the year ending 30 September 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Henrit
Director
04/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EAKO LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06349819 . The registered office is New Barns Farm, Box Lane, Ospringe, Faversham, Kent, ME13 0RU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets of the company are registered trade marks.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold straight line over 33 years
Plant & Machinery straight line over 4 years
Motor Vehicles straight line over 4 years
Fixtures & Fittings straight line over 4 years
Computer Equipment straight line over 4 years
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 2,975
As at 30 September 2024 2,975
Net Book Value
As at 30 September 2024 2,975
As at 1 October 2023 2,975
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 673,752 214,664 25,387 17,797
Additions - 5,518 - -
As at 30 September 2024 673,752 220,182 25,387 17,797
Depreciation
As at 1 October 2023 21,821 122,749 19,756 9,976
Provided during the period 20,417 39,529 2,634 2,720
As at 30 September 2024 42,238 162,278 22,390 12,696
Net Book Value
As at 30 September 2024 631,514 57,904 2,997 5,101
As at 1 October 2023 651,931 91,915 5,631 7,821
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Computer Equipment Total
£ £
Cost
As at 1 October 2023 17,410 949,010
Additions 1,715 7,233
As at 30 September 2024 19,125 956,243
Depreciation
As at 1 October 2023 15,069 189,371
Provided during the period 1,380 66,680
As at 30 September 2024 16,449 256,051
Net Book Value
As at 30 September 2024 2,676 700,192
As at 1 October 2023 2,341 759,639
6. Stocks
2024 2023
£ £
Finished goods 122,932 135,893
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 44,819 32,448
Corporation tax recoverable assets - 6,760
44,819 39,208
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,817 15,394
VAT 25,143 22,747
Net wages - 6,100
Other creditors 12,388 12,273
Accruals and deferred income 14,000 89,217
Directors' loan accounts 2,994 20,496
57,342 166,227
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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Page 6
10. Related Party Transactions
The directors have provided loans to the company which at balance sheet date 30th September 2024 had value £2,994 (2023: £20,496).  These loans are provided interest free and are repayable in full, on demand.
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