EAI Systems Limited 30/04/2025 iXBRL

Company registration number: 05889098

EAI Systems Limited

Unaudited filleted financial statements

30 April 2025

EAI Systems Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

EAI Systems Limited

Directors and other information


	Directors	Mr K Lovlekar
		Mrs M Lovlekar
		Mr K Pundlik


	Company number	05889098


	Registered office	Signature By Regus - London Tower 42 Tower 42
		25 Old Broad Street
		London
		England
		EC2N 1HN


	Accountants	ACE Accounts & Tax Limited
		2 Whittle Court
		Knowlhill
		Milton Keynes
		MK5 8FT

EAI Systems Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of EAI Systems Limited

Period ended 30 April 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 30 April 2025 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

ACE Accounts & Tax Limited

Chartered Certified Accountants

2 Whittle Court

Knowlhill

Milton Keynes

MK5 8FT

19 September 2025

EAI Systems Limited

Statement of financial position

30 April 2025

		30/04/25		31/03/24
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	8,182		8,817
		_______		_______
			8,182		8,817

Current assets
Debtors	7	2,205,644		2,819,535
Investments	8	14,139		14,139
Cash at bank and in hand		672,192		396,291
		_______		_______
		2,891,975		3,229,965
Creditors: amounts falling due
within one year	9	( 626,398)		( 930,472)
		_______		_______
Net current assets			2,265,577		2,299,493
			_______		_______
Total assets less current liabilities			2,273,759		2,308,310

Creditors: amounts falling due
after more than one year	10		( 345,596)		( 226,494)
			_______		_______
Net assets			1,928,163		2,081,816
			_______		_______

Capital and reserves
Called up share capital			9,500		9,500
Profit and loss account			1,918,663		2,072,316
			_______		_______
Shareholders funds			1,928,163		2,081,816
			_______		_______

For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 19 September 2025 , and are signed on behalf of the board by:

Mr K Lovlekar

Director

Company registration number: 05889098

EAI Systems Limited

Statement of changes in equity

Period ended 30 April 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	9,500	1,946,800	1,956,300

(Loss)/profit for the period		235,516	235,516
	_______	_______	_______
Total comprehensive income for the period	-	235,516	235,516

Dividends paid and payable		( 110,000)	( 110,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 110,000)	( 110,000)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	9,500	2,072,316	2,081,816

(Loss)/profit for the period		( 3,653)	( 3,653)
	_______	_______	_______
Total comprehensive income for the period	-	( 3,653)	( 3,653)

Dividends paid and payable		( 150,000)	( 150,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 150,000)	( 150,000)

	_______	_______	_______
At 30 April 2025	9,500	1,918,663	1,928,163
	_______	_______	_______

EAI Systems Limited

Notes to the financial statements

Period ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Signature By Regus - London Tower 42 Tower 42, 25 Old Broad Street, London, England, EC2N 1HN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and Macinery	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Staff costs

The average number of persons employed by the company during the period amounted to 7 (2024: 11 ).

The aggregate payroll costs incurred during the period were:

	Period	Year
	ended	ended
	30/04/25	31/03/24
	£	£
Wages and salaries	397,855	684,010
Social security costs	36,192	75,280
Other pension costs	239,049	66,797
	_______	_______
	673,096	826,087
	_______	_______

5. Intangible assets

	Other intangible assets	Total
	£	£
Cost
At 1 April 2024 and 30 April 2025	200	200
	_______	_______
Amortisation
At 1 April 2024 and 30 April 2025	200	200
	_______	_______
Carrying amount
At 30 April 2025	-	-
	_______	_______
At 31 March 2024	-	-
	_______	_______

6. Tangible assets

	Land and Building	Plant and machinery	Total
	£	£	£
Cost
At 1 April 2024 and 30 April 2025	6,474	12,707	19,181
	_______	_______	_______
Depreciation
At 1 April 2024	-	10,364	10,364
Charge for the year	-	635	635
	_______	_______	_______
At 30 April 2025	-	10,999	10,999
	_______	_______	_______
Carrying amount
At 30 April 2025	6,474	1,708	8,182
	_______	_______	_______
At 31 March 2024	6,474	2,343	8,817
	_______	_______	_______

7. Debtors

	30/04/25	31/03/24
	£	£
Trade debtors	2,084,647	2,640,941
Other debtors	120,997	178,594
	_______	_______
	2,205,644	2,819,535
	_______	_______

8. Investments

	30/04/25	31/03/24
	£	£
Investments in group undertakings	14,139	14,139
	_______	_______

9. Creditors: amounts falling due within one year

	30/04/25	31/03/24
	£	£
Bank loans and overdrafts	16,582	83,977
Trade creditors	460,418	489,028
Corporation tax	27,774	45,480
Social security and other taxes	25,786	21,244
Other creditors	95,838	290,743
	_______	_______
	626,398	930,472
	_______	_______

10. Creditors: amounts falling due after more than one year

	30/04/25	31/03/24
	£	£
Bank loans and overdrafts	1,375	11,585
Other creditors	344,221	214,909
	_______	_______
	345,596	226,494
	_______	_______

11. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 30/04/25
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr K Lovlekar	100,431	46,104	( 101,578)	44,957
		_______	_______	_______	_______

Year ended 31/03/24
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr K Lovlekar	843	100,000	( 412)	100,431
		_______	_______	_______	_______