IRIS Accounts Production v24.1.0.578 05407204 director 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh054072042024-03-31054072042025-03-31054072042024-04-012025-03-31054072042023-03-31054072042023-04-012024-03-31054072042024-03-3105407204ns15:EnglandWales2024-04-012025-03-3105407204ns14:PoundSterling2024-04-012025-03-3105407204ns10:Director12024-04-012025-03-3105407204ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3105407204ns10:SmallEntities2024-04-012025-03-3105407204ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3105407204ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3105407204ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3105407204ns10:FullAccounts2024-04-012025-03-310540720412024-04-012025-03-3105407204ns10:RegisteredOffice2024-04-012025-03-3105407204ns5:CurrentFinancialInstruments2025-03-3105407204ns5:CurrentFinancialInstruments2024-03-3105407204ns5:ShareCapital2025-03-3105407204ns5:ShareCapital2024-03-3105407204ns5:RetainedEarningsAccumulatedLosses2025-03-3105407204ns5:RetainedEarningsAccumulatedLosses2024-03-3105407204ns5:NetGoodwill2024-04-012025-03-3105407204ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3105407204ns5:PlantMachinery2024-04-012025-03-3105407204ns5:NetGoodwill2024-03-3105407204ns5:NetGoodwill2025-03-3105407204ns5:NetGoodwill2024-03-3105407204ns5:PlantMachinery2024-03-3105407204ns5:PlantMachinery2025-03-3105407204ns5:PlantMachinery2024-03-3105407204ns5:CostValuation2025-03-3105407204ns5:CurrentFinancialInstrumentsns5:WithinOneYear2025-03-3105407204ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3105407204ns5:AcceleratedTaxDepreciationDeferredTax2025-03-3105407204ns5:AcceleratedTaxDepreciationDeferredTax2024-03-3105407204ns5:DeferredTaxation2024-03-3105407204ns5:DeferredTaxation2024-04-012025-03-3105407204ns5:DeferredTaxation2025-03-31
REGISTERED NUMBER: 05407204 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EWING ACCOUNTS LIMITED

EWING ACCOUNTS LIMITED (REGISTERED NUMBER: 05407204)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EWING ACCOUNTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: W A Ewing





REGISTERED OFFICE: Chilcompton
Green Lane
Aspley Guise
Bedfordshire
MK17 8EN





REGISTERED NUMBER: 05407204 (England and Wales)





ACCOUNTANT: Ewing Accounts Ltd
Chilcompton
Green Lane
Aspley Guise
Bedfordshire
MK17 8EN

EWING ACCOUNTS LIMITED (REGISTERED NUMBER: 05407204)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 40,008 52,295
Investments 6 4,000 4,000
44,008 56,295

CURRENT ASSETS
Debtors 7 20,130 18,268
Cash at bank 173,201 166,632
193,331 184,900
CREDITORS
Amounts falling due within one year 8 (25,409 ) (20,676 )
NET CURRENT ASSETS 167,922 164,224
TOTAL ASSETS LESS CURRENT
LIABILITIES

211,930

220,519

PROVISIONS FOR LIABILITIES 9 (7,602 ) (9,936 )
NET ASSETS 204,328 210,583

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 204,228 210,483
SHAREHOLDERS' FUNDS 204,328 210,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

EWING ACCOUNTS LIMITED (REGISTERED NUMBER: 05407204)

BALANCE SHEET - continued
31 MARCH 2025


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 director and authorised for issue on 14 July 2025 and were signed by:





W A Ewing - Director


EWING ACCOUNTS LIMITED (REGISTERED NUMBER: 05407204)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Ewing Accounts 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 50% on cost and 20% on cost

Investments in associates
Investments in associate undertakings are recognised at 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.

EWING ACCOUNTS LIMITED (REGISTERED NUMBER: 05407204)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 75,000
AMORTISATION
At 1 April 2024
and 31 March 2025 75,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 70,716
DEPRECIATION
At 1 April 2024 18,421
Charge for year 12,287
At 31 March 2025 30,708
NET BOOK VALUE
At 31 March 2025 40,008
At 31 March 2024 52,295

EWING ACCOUNTS LIMITED (REGISTERED NUMBER: 05407204)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. FIXED ASSET INVESTMENTS
Interest
in
associates
£   
COST
At 1 April 2024
and 31 March 2025 4,000
NET BOOK VALUE
At 31 March 2025 4,000
At 31 March 2024 4,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 19,241 16,880
Prepayments 889 1,388
20,130 18,268

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 450 3,413
Corporation tax 10,427 10,496
Social security and other taxes 8,684 628
VAT 5,088 4,636
Other creditors - 800
Accrued expenses 760 703
25,409 20,676

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax
Accelerated capital allowances 7,602 9,936

Deferred
tax
£   
Balance at 1 April 2024 9,936
Provided during year (2,334 )
Accelerated capital allowances
Balance at 31 March 2025 7,602