Caseware UK (AP4) 2024.0.164 2024.0.164 false2024-01-01No description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06684830 2024-01-01 2024-12-31 06684830 2023-01-01 2023-12-31 06684830 2024-12-31 06684830 2023-12-31 06684830 c:Director1 2024-01-01 2024-12-31 06684830 d:PlantMachinery 2024-01-01 2024-12-31 06684830 d:PlantMachinery 2024-12-31 06684830 d:PlantMachinery 2023-12-31 06684830 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06684830 d:CurrentFinancialInstruments 2024-12-31 06684830 d:CurrentFinancialInstruments 2023-12-31 06684830 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06684830 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 06684830 d:ShareCapital 2024-12-31 06684830 d:ShareCapital 2023-12-31 06684830 d:RetainedEarningsAccumulatedLosses 2024-12-31 06684830 d:RetainedEarningsAccumulatedLosses 2023-12-31 06684830 c:OrdinaryShareClass1 2024-01-01 2024-12-31 06684830 c:OrdinaryShareClass1 2024-12-31 06684830 c:OrdinaryShareClass1 2023-12-31 06684830 c:FRS102 2024-01-01 2024-12-31 06684830 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06684830 c:FullAccounts 2024-01-01 2024-12-31 06684830 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06684830 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06684830









Eastern Energy Enterprises (UK) Ltd







Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2024

 
Eastern Energy Enterprises (UK) Ltd
Registered number: 06684830

Balance Sheet
As at 31 December 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
30,500
24,813

  
30,500
24,813

Current assets
  

Debtors: amounts falling due within one year
 5 
68,000
100,241

Cash at bank and in hand
  
49,626
14,893

  
117,626
115,134

Creditors: amounts falling due within one year
 6 
(124,724)
(45,524)

Net current (liabilities)/assets
  
 
 
(7,098)
 
 
69,610

Total assets less current liabilities
  
23,402
94,423

  

Net assets
  
23,402
94,423


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
23,302
94,323

  
23,402
94,423


Page 1

 
Eastern Energy Enterprises (UK) Ltd
Registered number: 06684830
    
Balance Sheet (continued)
As at 31 December 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 by: 




T J Dimitroff
Director

Date: 4 August 2025

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

Page 2

 
Eastern Energy Enterprises (UK) Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

1.


General information

Eastern Energy Enterprises (UK) Ltd is a private company, limited by shares, registered in England and Wales. The Company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 
The functional currency of the Company is Pound Sterling.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the Company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the Company. The director has given assurances to continue to provide adequate funds to meets its obligations, and not to demand repayment of any funds due to him, until the Company is in a financial position to do so. Accordingly, the director has continued to prepare the financial statements on the going concern basis.

 
2.3

Revenue recognition

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
Eastern Energy Enterprises (UK) Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.


 
2.6

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight-line

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.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
Eastern Energy Enterprises (UK) Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

2.Accounting policies (continued)

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

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


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 January 2024
83,623


Additions
15,000



At 31 December 2024

98,623



Depreciation


At 1 January 2024
58,810


Charge for the year on owned assets
9,313



At 31 December 2024

68,123



Net book value



At 31 December 2024
30,500



At 31 December 2023
24,813

Page 5

 
Eastern Energy Enterprises (UK) Ltd
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
51,677

Prepayments and accrued income
68,000
48,564

68,000
100,241



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
80,994
44,041

Other taxation and social security
2,135
-

Other creditors
36,045
933

Accruals and deferred income
5,550
550

124,724
45,524



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £68,063 (2023: £152,980). Contributions payable to the fund at the balance sheet date amounted to £nil.


9.


Controlling party

The Company is under the control its director, T J Dimitroff, the owner of the entire issued share capital.

 
Page 6