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Company Registration No. 12214988 (England and Wales)
EL SHADDAI HOUSEHOLD ITEMS LIMITED Unaudited accounts for the year ended 30 September 2024
EL SHADDAI HOUSEHOLD ITEMS LIMITED Unaudited accounts Contents
Page
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EL SHADDAI HOUSEHOLD ITEMS LIMITED Company Information for the year ended 30 September 2024
Directors
Joel Ntim Passah Joel Ntim Passah
Company Number
12214988 (England and Wales)
Registered Office
5 DETTINGEN PLACE BARKING ESSEX IG11 0RX UNITED KINGDOM
Accountants
D K OBENG GROUP 120 DALMALLY ROAD CROYDON CR0 6LT
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EL SHADDAI HOUSEHOLD ITEMS LIMITED for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EL SHADDAI HOUSEHOLD ITEMS LIMITED for the year ended 30 September 2024 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of EL SHADDAI HOUSEHOLD ITEMS LIMITED, as a body, in accordance with the terms of our engagement letter dated 6 April 2020. Our work has been undertaken solely to prepare for your approval the accounts of EL SHADDAI HOUSEHOLD ITEMS LIMITED and state those matters that we have agreed to state to the Board of Directors of EL SHADDAI HOUSEHOLD ITEMS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EL SHADDAI HOUSEHOLD ITEMS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that EL SHADDAI HOUSEHOLD ITEMS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of EL SHADDAI HOUSEHOLD ITEMS LIMITED. You consider that EL SHADDAI HOUSEHOLD ITEMS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of EL SHADDAI HOUSEHOLD ITEMS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
D K OBENG GROUP Chartered Certified Accountants 120 DALMALLY ROAD CROYDON CR0 6LT 12 September 2025
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EL SHADDAI HOUSEHOLD ITEMS LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
46 
Current assets
Inventories
23,462 
18,255 
Debtors
6,424 
6,135 
Cash at bank and in hand
623 
(210)
30,509 
24,180 
Creditors: amounts falling due within one year
(88,851)
(60,452)
Net current liabilities
(58,342)
(36,272)
Total assets less current liabilities
(58,342)
(36,226)
Creditors: amounts falling due after more than one year
(2,000)
(5,000)
Net liabilities
(60,342)
(41,226)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(60,442)
(41,326)
Shareholders' funds
(60,342)
(41,226)
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by
Joel Ntim Passah Director Company Registration No. 12214988
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EL SHADDAI HOUSEHOLD ITEMS LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
EL SHADDAI HOUSEHOLD ITEMS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12214988. The registered office is 5 DETTINGEN PLACE, BARKING, ESSEX, IG11 0RX, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33% Straight line
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EL SHADDAI HOUSEHOLD ITEMS LIMITED Notes to the Accounts for the year ended 30 September 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The Financial Statements have been prepared on a going concern basis, despite the company's balance sheet showing net liabilities of £60,342. This does not indicate that the company may be unable to continue trading. Based on the current forecasts the directors have indicated that they have the resources to make funds available to the company to enable it to meet its debts as and when they fall due for a period of at least twelve months from the date of approval of these financial statements and they are of the opinion that the going concern basis is appropriate.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2023
237 
At 30 September 2024
237 
Depreciation
At 1 October 2023
191 
Charge for the year
46 
At 30 September 2024
237 
Net book value
At 30 September 2024
- 
At 30 September 2023
46 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
6,424 
6,135 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,000 
3,000 
VAT
173 
192 
Trade creditors
13,674 
7,344 
Taxes and social security
- 
230 
Loans from directors
60,501 
47,536 
Accruals
11,503 
2,150 
88,851 
60,452 
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EL SHADDAI HOUSEHOLD ITEMS LIMITED Notes to the Accounts for the year ended 30 September 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
2,000 
5,000 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 September 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
11,000 
21,500 
Later than one year and not later than five years
14,667 
24,792 
25,667 
46,292 
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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