REGISTERED NUMBER: 10573789 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Effectus Computing Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Prew

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

CV3 1JN

REGISTERED NUMBER:

10573789 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

244

399

CURRENT ASSETS

Debtors

5

40,782

35,093

Cash at bank

25,953

83,640

66,735

118,733

CREDITORS

Amounts falling due within one year

6

18,102

23,974

NET CURRENT ASSETS

48,633

94,759

TOTAL ASSETS LESS CURRENT LIABILITIES

48,877

95,158

CREDITORS

Amounts falling due after more than one year

7

(24,998

)

(33,820

)

PROVISIONS FOR LIABILITIES

(61

)

(100

)

NET ASSETS

23,818

61,238

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

23,718

61,138

23,818

61,238

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 November 2025 and were signed by:

M A Prew - Director

1.	STATUTORY INFORMATION

Effectus Computing Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

50% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,000

2,773

3,773

DEPRECIATION

At 1 April 2024

743

2,631

3,374

Charge for year

64

91

155

At 31 March 2025

807

2,722

3,529

NET BOOK VALUE

At 31 March 2025

193

51

244

At 31 March 2024

257

142

399

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

2,710

-

Other debtors

38,072

35,093

40,782

35,093

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

8,823

8,822

Trade creditors

1,348

1,329

Taxation and social security

6,416

12,298

Other creditors

1,515

1,525

18,102

23,974

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

24,998

33,820

8.	SECURED DEBTS

The bank loan is secured by way of personal guarantee from the director, Mr M Prew.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

M A Prew

Balance outstanding at start of year

30,862

(2,852

)

Amounts advanced

46,242

46,145

Amounts repaid

(42,268

)

(12,431

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

34,836

30,862

The above amount owed to the company by the director is charged at the HMRC official rate of interest, and is repaid in full following the balance sheet date

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr and Mrs Prew by virtue of them holding all of the issued share capital.