Earthood UK Limited - Filleted accounts

Registered number

13622873

Earthood UK Limited

Filleted Accounts

For the year ended 31 March 2025

Earthood UK Limited
Registered number:		13622873
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Debtors	5	432,980			205,724
Cash at bank and in hand		26,372			76,276
		459,352			282,000

Creditors: amounts falling due within one year	6	(130,864)			(102,860)

Net current assets			328,488			179,140

Net assets			328,488			179,140

Capital and reserves
Called up share capital			110			110
Profit and loss account			328,378			179,030

Shareholder's funds			328,488			179,140

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kaviraj Singh
Director
Approved by the board on 4 September 2025

Earthood UK Limited
Notes to the Accounts
for the year ended 31 March 2025

1	Statutory information

	Earthood UK Limited is a private company limited by shares and incorporated in England and Wales. The company's registered number and registered office address are as below:

	Registered number :	13622873

	Registered office :	56 Guildford Street
		Chertsey
		KT16 9BE


2	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the companies Act 2006. The presentation currency of the financial statements is the Pound Sterling (£).

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the management is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

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

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and in hand, short term deposits with financial institutions. Cash equivalents are defined as short term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

	Provisions
	Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


3	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Indra Raj Giri ACA, FCCA
	Firm:	Makesworth Audit Services Ltd
	Date of audit report:	4 September 2025


4	Employees		2025		2024
Number				Number

	Average number of persons employed by the company (including directors)		2		3


5	Debtors		2025		2024
£				£

	Trade debtors		403,424		177,182
	Amount owed by group undertakings		29,556		16,200
	Other taxes and social security		-		12,342
			432,980		205,724


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Corporation tax		66,192		76,014
	Other taxes and social security		28,423		10,705
	Other creditors		36,249		16,141
			130,864		102,860


7	Related party transactions

	Included within debtors is an amount of £29,556 (2024: £16,200) due from a related entities. The amount is interest free and payable within one year.


8	Controlling party

	Earthood UK Limited is a wholly owned subsidiary of Earthood Services Limited, a company registered in India.