REGISTERED NUMBER: 03143816 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

E.A.S. INTERIORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G E A P Gosbee

Mrs S F Rennison

REGISTERED OFFICE:

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

REGISTERED NUMBER:

03143816 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

38,330

47,219

CURRENT ASSETS

Debtors

5

150,720

148,729

Cash at bank and in hand

321,998

265,428

472,718

414,157

CREDITORS

Amounts falling due within one year

6

496,757

433,773

NET CURRENT LIABILITIES

(24,039

)

(19,616

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,291

27,603

CREDITORS

Amounts falling due after more than one year

7

(2,522

)

(12,522

)

PROVISIONS FOR LIABILITIES

8

(8,009

)

(10,130

)

NET ASSETS

3,760

4,951

CAPITAL AND RESERVES

Called up share capital

9

1

1

Capital redemption reserve

10

1

1

Retained earnings

10

3,758

4,949

SHAREHOLDERS' FUNDS

3,760

4,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

G E A P Gosbee - Director

Mrs S F Rennison - Director

1.	STATUTORY INFORMATION

E.A.S. Interiors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% per annum on cost

Plant and machinery

-

15% per annum on reducing balance

Fixtures and fittings

-

15% per annum on reducing balance

Motor vehicles

-

25% per annum on reducing balance

Computer equipment

-

33% per annum on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

26,664

21,320

14,679

Additions

-

-

-

At 31 March 2025

26,664

21,320

14,679

DEPRECIATION

At 1 April 2024

5,554

19,845

14,125

Charge for year

2,666

221

83

At 31 March 2025

8,220

20,066

14,208

NET BOOK VALUE

At 31 March 2025

18,444

1,254

471

At 31 March 2024

21,110

1,475

554

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

41,927

44,480

149,070

Additions

-

1,097

1,097

At 31 March 2025

41,927

45,577

150,167

DEPRECIATION

At 1 April 2024

29,399

32,928

101,851

Charge for year

3,132

3,884

9,986

At 31 March 2025

32,531

36,812

111,837

NET BOOK VALUE

At 31 March 2025

9,396

8,765

38,330

At 31 March 2024

12,528

11,552

47,219

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

130,358

133,594

Other debtors

20,362

15,135

150,720

148,729

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

187,298

234,719

Taxation and social security

130,980

109,889

Other creditors

168,479

79,165

496,757

433,773

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,522

12,522

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

8,009

10,130

Deferred

tax

£

Balance at 1 April 2024

10,130

Accelerated capital allowances

(2,121

)

Balance at 31 March 2025

8,009

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary £0.01

1p

1

1

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 April 2024

4,949

1

4,950

Profit for the year

160,334

160,334

Dividends

(161,525

)

(161,525

)

At 31 March 2025

3,758

1

3,759

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed G Gosbee & Mrs R Gosbee £30,681 (2024: £49,373) and Mrs S F Rennison £20,999 (2024: £5,897).

The directors received the following dividends during the year;

G Gosbee & Mrs R Gosbee £100,122

Mrs S Rennison £59,572

12.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed shareholder Mrs K Collins £163 (2024:£316).

Mrs K Collins received dividends totalling £1,831 during the year.

13.	ULTIMATE CONTROLLING PARTY

The Ultimate Controlling Parties are Mr G Gosbee, Mrs R Gosbee and Mrs S Rennison by virtue of their shareholdings.