| E-Warehousing Limited |
| Registered number: |
06743215 |
| Balance Sheet |
| as at 31 March 2025 |
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| Notes |
|
2025 |
|
2024 |
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£ |
£ |
|
£ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
32,838 |
|
|
74,324 |
|
| Current assets |
| Debtors |
4 |
|
273,325 |
|
|
582,569 |
| Cash at bank and in hand |
|
|
1,257 |
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|
3,758 |
|
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|
274,582 |
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|
586,327 |
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|
| Creditors: amounts falling due within one year |
5 |
|
(268,316) |
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|
(236,253) |
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| Net current assets |
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|
6,266 |
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350,074 |
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| Total assets less current liabilities |
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|
39,104 |
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|
424,398 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(32,074) |
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(48,615) |
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| Provisions for liabilities |
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|
- |
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(9,001) |
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| Net assets |
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|
7,030 |
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366,782 |
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| Capital and reserves |
| Called up share capital |
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|
100 |
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|
100 |
| Profit and loss account |
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|
6,930 |
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366,682 |
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| Shareholder's funds |
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|
7,030 |
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366,782 |
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| 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 member has 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. |
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| P Seward |
| Director |
| Approved by the board on 11 September 2025 |
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| E-Warehousing Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
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Turnover |
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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 rendering of services. Turnover from the rendering of services is recognised by reference to the date of provision of the service. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Plant and machinery |
over 3 years |
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Motor vehicles |
over 4 years |
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Debtors |
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Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs. |
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Creditors |
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Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
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Leased assets |
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A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
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Average number of persons employed by the company |
11 |
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10 |
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| 3 |
Tangible fixed assets |
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Plant and machinery etc |
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Motor vehicles |
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Total |
| £ |
£ |
£ |
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Cost |
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At 1 April 2024 |
428,670 |
|
48,846 |
|
477,516 |
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Additions |
9,500 |
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- |
|
9,500 |
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At 31 March 2025 |
438,170 |
|
48,846 |
|
487,016 |
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Depreciation |
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At 1 April 2024 |
375,594 |
|
27,598 |
|
403,192 |
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Charge for the year |
39,930 |
|
11,056 |
|
50,986 |
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At 31 March 2025 |
415,524 |
|
38,654 |
|
454,178 |
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Net book value |
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At 31 March 2025 |
22,646 |
|
10,192 |
|
32,838 |
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At 31 March 2024 |
53,076 |
|
21,248 |
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74,324 |
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| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
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Trade debtors |
253,614 |
|
495,459 |
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Deferred tax asset |
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|
796 |
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- |
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Prepayments and accrued income |
|
- |
|
36,817 |
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Other debtors |
18,915 |
|
50,293 |
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273,325 |
|
582,569 |
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| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
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Bank loans |
20,614 |
|
10,648 |
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Obligations under hire purchase contracts |
6,450 |
|
13,388 |
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Trade creditors |
173,767 |
|
164,077 |
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Corporation tax |
- |
|
14,827 |
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Other taxes and social security costs |
25,446 |
|
23,235 |
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Directors loans |
33,461 |
|
1,972 |
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Accruals and deferred income |
7,500 |
|
7,150 |
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Other creditors |
1,078 |
|
956 |
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|
268,316 |
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236,253 |
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| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
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Bank loans |
6,716 |
|
16,806 |
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Obligations under finance lease and hire purchase contracts |
25,358 |
|
31,809 |
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32,074 |
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48,615 |
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| 7 |
Pension commitments |
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The company makes contributions to a defined contribution pension scheme to comply with auto-enrolement. Costs for the year were £6,365 (2024 £5,873). |
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| 8 |
Related party transactions |
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P Seward who is a director and principle shareholder of E-Warehousing is also a controlling party in the following companies: |
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Year end Balance 31 Mar 2025 |
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Year end Balance 31 Mar 2024 |
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Le-Bowke Logistics Ltd |
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NIL |
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£36,000 Creditor |
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EWfulfillment Ltd |
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£5,426 Creditor |
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£42,787 Debtor |
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Kenilworth Storage Ltd |
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£75,782 Debtor |
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£236,386 Debtor |
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Eagleview Property Ltd |
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£28,686 Debtor |
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£97,372 Debtor |
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The amounts above have been included as Trade Debtors and Creditors respectively |
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| 9 |
Controlling party |
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The company is under the control of P Seward |
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| 10 |
Other information |
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E-Warehousing Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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Kenstore |
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Common Lane Industrial Estate |
|
Kenilworth |
|
CV8 2EL |