Elaine P Bowers E.C.W. Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08425854

ELAINE P BOWERS E.C.W. LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

ELAINE P BOWERS E.C.W. LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	4		9,863		11,510

CURRENT ASSETS

Debtors	5	13	13
Cash at bank and in hand		360	404
		----	----
		373	417

CREDITORS: amounts falling due within one year	6	31,319		25,720
		---------		---------
NET CURRENT LIABILITIES			30,946		25,303
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			( 21,083)		( 13,793)

CREDITORS: amounts falling due after more than one year	7	15,813	20,168
		---------	---------
NET LIABILITIES		( 36,896)	( 33,961)
		---------	---------

ELAINE P BOWERS E.C.W. LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	( 36,996)	( 34,061)
	---------	---------
SHAREHOLDER DEFICIT	( 36,896)	( 33,961)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 24 November 2025 , and are signed on behalf of the board by:

Mrs E S Bowers
Director

Company registration number: 08425854

ELAINE P BOWERS E.C.W. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33 Hill View Gardens, Northowram, Halifax, HX3 7BT, West Yorkshire.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Going concern

The financial statements have been prepared on a going concern basis not withstanding there was a deficiency of net assets at the year end. The director has agreed to postpone the repayment of her loan account until sufficient funds are available.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Property alterations	-	10% straight line
Office Equipment	-	33% straight line

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. TANGIBLE ASSETS

	Office conversion	Equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	16,438	2,685	19,123
	---------	-------	---------
Depreciation
At 1 April 2024	4,931	2,682	7,613
Charge for the year	1,644	3	1,647
	---------	-------	---------
At 31 March 2025	6,575	2,685	9,260
	---------	-------	---------
Carrying amount
At 31 March 2025	9,863	–	9,863
	---------	-------	---------
At 31 March 2024	11,507	3	11,510
	---------	-------	---------

5. DEBTORS

	2025	2024
	£	£
Other debtors	13	13
	----	----

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,938	3,521
Other creditors	27,381	22,199
	---------	---------
	31,319	25,720
	---------	---------

7. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	15,813	20,168
	---------	---------

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The directors loan account was in credit throughout the year. The loan is unsecured, interest free and repayable on demand.