Ephraman and Company Ltd
Registered number: 09666760
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,356 1,695
Current assets
Cash at bank and in hand 38,242 39,994
Creditors: amounts falling due within one year 4 (16,667) (15,986)
Net current assets 21,575 24,008
Total assets less current liabilities 22,931 25,703
Creditors: amounts falling due after more than one year 5 (2,534) (6,334)
Net assets 20,397 19,369
Capital and reserves
Called up share capital 100 100
Profit and loss account 20,297 19,269
Shareholders' funds 20,397 19,369
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A. Banwell
Director
Approved by the board on 25 July 2025
Ephraman and Company Ltd
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2023 4,918
At 31 October 2024 4,918
Depreciation
At 1 November 2023 3,223
Charge for the year 339
At 31 October 2024 3,562
Net book value
At 31 October 2024 1,356
At 31 October 2023 1,695
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 3,800 3,800
Corporation tax 7,145 7,065
Other taxes and social security costs 5,722 5,121
16,667 15,986
5 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 2,534 6,334
6 Other information
Ephraman and Company Ltd is a private company limited by shares and incorporated in England. Its registered office is:
4 South Walk
West Wickham
Kent
BR4 9JA
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