Easton Property Care Ltd - Filleted accounts

Registered number

08841215

Easton Property Care Ltd

Filleted Accounts

31 March 2025

Easton Property Care Ltd
Registered number:		08841215
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Debtors	4	82,963			81,360
Cash at bank and in hand		2,849			10,637
		85,812			91,997

Creditors: amounts falling due within one year	5	(77,623)			(77,143)

Net current assets			8,189			14,854

Total assets less current liabilities			8,189			14,854

Creditors: amounts falling due after more than one year	6		(7,928)			(14,552)



Net assets			261			302

Capital and reserves
Called up share capital			100			100
Profit and loss account			161			202

Shareholders' funds			261			302

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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.




G Easton
Director
Approved by the board on 26 November 2025

Easton Property Care Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years

	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.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Motor vehicles
£
	Cost
	At 1 April 2024				27,408
	At 31 March 2025				27,408

	Depreciation
	At 1 April 2024				27,408
	At 31 March 2025				27,408

	Net book value
	At 31 March 2025				-


4	Debtors		2025		2024
£				£

	Trade debtors		66,880		50,413
	S455 debtor		7,628		7,624
	Directors loan		5,705		20,019
	Other debtors		2,750		3,304
			82,963		81,360


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

	Trade creditors		62,227		62,245
	S455 creditor		-		1,692
	Taxation and social security costs		15,396		13,206
			77,623		77,143


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

	Bank loans		7,928		14,552


7	Other information

	Easton Property Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	School House
	Cholderton
	Salisbury
	SP4 0DW