REGISTERED NUMBER: 08233712 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2023 to 31 March 2025

for

Easier To Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

-

31,000

CURRENT ASSETS

Debtors

5

13,366

243,546

Cash at bank

1,072

31,803

14,438

275,349

CREDITORS

Amounts falling due within one year

6

(12,268

)

(160,600

)

NET CURRENT ASSETS

2,170

114,749

TOTAL ASSETS LESS CURRENT LIABILITIES

2,170

145,749

CREDITORS

Amounts falling due after more than one year

7

(1,744

)

(17,340

)

NET ASSETS

426

128,409

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

326

128,309

SHAREHOLDERS' FUNDS

426

128,409

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

Mrs J Phipps - Director

1.	STATUTORY INFORMATION

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

Registered number:

08233712

Registered office:

The Mill

Gertrude Street

Off Hacking Street

Nelson

Lancashire

BB9 8RS

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, net of VAT and trade discounts.

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on despatch of the goods.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 October 2023

31,000

Disposals

(31,000

)

At 31 March 2025

-

DEPRECIATION

Charge for period

7,750

Eliminated on disposal

(7,750

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 30 September 2023

31,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.9.23

£

£

Amounts owed by group undertakings

12,786

95,558

Other debtors

580

147,988

13,366

243,546

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.9.23

£

£

Bank loans and overdrafts

10,468

10,875

Trade creditors

-

37,356

Taxation and social security

-

(2,035

)

Other creditors

1,800

114,404

12,268

160,600

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

30.9.23

£

£

Bank loans

1,744

17,340

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

30.9.23

£

£

Bank loans

12,212

28,215

Bank loans and overdrafts are secured by way of a debenture in favour of the National Westminster Bank Plc over all the assets of the company.