1 April 2024 false No description of principal activity Taxfiler 2024.6 SC219331business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC2193312024-03-31 SC2193312024-04-012025-03-31 SC219331business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC219331business:FilletedAccounts2024-04-012025-03-31 SC2193312025-03-31 SC219331business:Director12024-04-012025-03-31 SC219331business:RegisteredOffice2024-04-012025-03-31 SC2193312024-03-31 SC219331core:WithinOneYear2025-03-31 SC219331core:WithinOneYear2024-03-31 SC219331core:AfterOneYear2025-03-31 SC219331core:AfterOneYear2024-03-31 SC219331core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC219331core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC219331core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC219331core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC219331core:PreviouslyStatedAmount2025-03-31 SC219331core:PreviouslyStatedAmount2024-03-31 SC219331business:SmallEntities2024-04-012025-03-31 SC219331countries:Scotland2024-04-012025-03-31 SC219331core:FurnitureFittings2024-04-012025-03-31 SC219331core:ComputerEquipment2024-04-012025-03-31 SC219331core:FurnitureFittings2024-03-31 SC219331core:ComputerEquipment2024-03-31 SC219331core:FurnitureFittings2025-03-31 SC219331core:ComputerEquipment2025-03-31 SC2193312023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC219331 (Scotland)
Etelegence.com Limited Unaudited accounts for the year ended 31 March 2025
Etelegence.com Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Etelegence.com Limited Company Information for the year ended 31 March 2025
Director
Anthony Smith
Company Number
SC219331 (Scotland)
Registered Office
Iron Works Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XF Scotland
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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Etelegence.com Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,690 
12,113 
Current assets
Inventories
30,000 
25,000 
Debtors
5
82,377 
36,348 
Cash at bank and in hand
30,838 
18,837 
143,215 
80,185 
Creditors: amounts falling due within one year
6
(95,761)
(65,224)
Net current assets
47,454 
14,961 
Total assets less current liabilities
57,144 
27,074 
Creditors: amounts falling due after more than one year
7
(23,085)
(39,592)
Net assets/(liabilities)
34,059 
(12,518)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
34,057 
(12,520)
Shareholders' funds
34,059 
(12,518)
For the year ending 31 March 2025 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 director acknowledges his 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 and authorised for issue on 14 May 2025 and were signed on its behalf by
Anthony Smith Director Company Registration No. SC219331
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Etelegence.com Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Etelegence.com Limited is a private company, limited by shares, registered in Scotland, registration number SC219331. The registered office is Iron Works Business Centre, Castlelaurie Industrial Estate, Falkirk, Stirlingshire, FK2 7XF, Scotland.
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.
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
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
1,175 
42,049 
43,224 
At 31 March 2025
1,175 
42,049 
43,224 
Depreciation
At 1 April 2024
1,111 
30,000 
31,111 
Charge for the year
13 
2,410 
2,423 
At 31 March 2025
1,124 
32,410 
33,534 
Net book value
At 31 March 2025
51 
9,639 
9,690 
At 31 March 2024
64 
12,049 
12,113 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
64,807 
36,348 
Other debtors
17,570 
- 
82,377 
36,348 
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Etelegence.com Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
16,445 
10,511 
Trade creditors
35,337 
43,891 
Taxes and social security
32,228 
15,954 
Other creditors
11,751 
300 
Loans from directors
- 
(5,432)
95,761 
65,224 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
23,085 
39,592 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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