EHOME SYSTEMS LTD

EHOME SYSTEMS LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

EHOME SYSTEMS LTD Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EHOME SYSTEMS LTD for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EHOME SYSTEMS LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of EHOME SYSTEMS LTD, as a body, in accordance with the terms of our engagement letter dated 01 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of EHOME SYSTEMS LTD and state those matters that we have agreed to state to the Board of Directors of EHOME SYSTEMS LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EHOME SYSTEMS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that EHOME SYSTEMS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EHOME SYSTEMS LTD . You consider that EHOME SYSTEMS LTD 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 EHOME SYSTEMS LTD . 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 31 March 2025. .................................................... PHS Associates Acc & Co Ltd 223 St. Albans Road Watford England WD24 5BH 30 September 2025 1

EHOME SYSTEMS LTD
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of EHOME SYSTEMS LTD for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EHOME SYSTEMS LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of EHOME SYSTEMS LTD, as a body, in accordance with the terms of our engagement letter dated 01 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of EHOME SYSTEMS LTD and state those matters that we have agreed to state to the Board of Directors of EHOME SYSTEMS LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EHOME SYSTEMS LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that EHOME SYSTEMS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EHOME SYSTEMS LTD . You consider that EHOME SYSTEMS LTD 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 EHOME SYSTEMS LTD . 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 31 March 2025.

....................................................
PHS Associates Acc & Co Ltd
223
St. Albans Road
Watford
England
WD24 5BH
30 September 2025

1

EHOME SYSTEMS LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	10,266	20,149
Investments	4	80,000	100,000
		90,266	120,149
Current assets
Debtors: amounts falling due within one year		35,213	216
Cash at bank and in hand		102,020	69,672
		137,233	69,888
Creditors: amount falling due within one year		(89,897)	(44,090)
Net current assets		47,336	25,798

Total assets less current liabilities		137,602	145,947
Creditors: amount falling due after more than one year		(15,292)	(33,214)
Net assets		122,310	112,733

Capital and reserves
Called up share capital	5	5	5
Profit and loss account		122,305	112,728
Shareholders' funds		122,310	112,733

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 30 September 2025 and were signed by:

-------------------------------
Dr. Isuru Nagitha Mahalie WIJERATNE
Director

2

EHOME SYSTEMS LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

EHOME SYSTEMS LTD is a private company, limited by shares, registered in England and Wales, registration number 07520184, registration address 27 Old Gloucester Street, London, United Kingdom, WC1N 3AX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

20% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 April 2024	39,529	39,529
Additions	-	-
Disposals	-	-
At 31 March 2025	39,529	39,529
Depreciation
At 01 April 2024	19,380	19,380
Charge for year	9,883	9,883
On disposals	-	-
At 31 March 2025	29,263	29,263
Net book values
Closing balance as at 31 March 2025	10,266	10,266
Opening balance as at 01 April 2024	20,149	20,149

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2024	80,000	80,000
Additions	-	-
Disposals	-	-
At 31 March 2025	80,000	80,000

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
5 Class A shares of £1.00 each	5		5
	5		5

3

Registered Number: 07520184
England and Wales
EHOME SYSTEMS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025