Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30Marine services12023-10-01false1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10375703 2023-10-01 2024-09-30 10375703 2022-10-01 2023-09-30 10375703 2024-09-30 10375703 2023-09-30 10375703 c:Director1 2023-10-01 2024-09-30 10375703 d:PlantMachinery 2023-10-01 2024-09-30 10375703 d:PlantMachinery 2024-09-30 10375703 d:PlantMachinery 2023-09-30 10375703 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10375703 d:MotorVehicles 2023-10-01 2024-09-30 10375703 d:MotorVehicles 2024-09-30 10375703 d:MotorVehicles 2023-09-30 10375703 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10375703 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10375703 d:CurrentFinancialInstruments 2024-09-30 10375703 d:CurrentFinancialInstruments 2023-09-30 10375703 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10375703 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10375703 d:ShareCapital 2024-09-30 10375703 d:ShareCapital 2023-09-30 10375703 d:RetainedEarningsAccumulatedLosses 2024-09-30 10375703 d:RetainedEarningsAccumulatedLosses 2023-09-30 10375703 c:OrdinaryShareClass1 2023-10-01 2024-09-30 10375703 c:OrdinaryShareClass1 2024-09-30 10375703 c:OrdinaryShareClass1 2023-09-30 10375703 c:FRS102 2023-10-01 2024-09-30 10375703 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10375703 c:FullAccounts 2023-10-01 2024-09-30 10375703 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10375703 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10375703









E.K TRADING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
E.K TRADING LIMITED
REGISTERED NUMBER: 10375703

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
17,598
702

  
17,598
702

Current assets
  

Debtors: amounts falling due within one year
 5 
1,811
1,811

Cash at bank and in hand
  
36,303
59,798

  
38,114
61,609

Creditors: amounts falling due within one year
 6 
(236)
(235)

Net current assets
  
 
 
37,878
 
 
61,374

Total assets less current liabilities
  
55,476
62,076

  

Net assets
  
55,476
62,076


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
55,475
62,075

  
55,476
62,076


Page 1

 
E.K TRADING LIMITED
REGISTERED NUMBER: 10375703
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 June 2025.



E M Kingsley
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
E.K TRADING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

E.K Trading Limited is a limited liability company registered in England and Wales. The registered office and business address is at Berry House, Berry Lane, Beer, Seaton, Devon EX12 3JS.
The principal activity of the company was the provision of marine services during the year.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue is recognised from the sale of marine services when the services have been performed.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 3

 
E.K TRADING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Motor vehicles
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
E.K TRADING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 October 2023
2,647
-
2,647


Additions
-
22,714
22,714



At 30 September 2024

2,647
22,714
25,361



Depreciation


At 1 October 2023
1,945
-
1,945


Charge for the year on owned assets
140
5,678
5,818



At 30 September 2024

2,085
5,678
7,763



Net book value



At 30 September 2024
562
17,036
17,598



At 30 September 2023
702
-
702


5.


Debtors

2024
2023
£
£


Other debtors
1,811
1,811

1,811
1,811



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
236
235

236
235


Page 5

 
E.K TRADING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1


 
Page 6