REGISTERED NUMBER: 09125182 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EFFICIENCY PLUS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Farquharson

REGISTERED OFFICE:

97 Norfolk Avenue

South Croydon

Surrey

CR2 8BY

REGISTERED NUMBER:

09125182 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Tangible assets

5

21,371

7,780

CURRENT ASSETS

Debtors

6

149,266

134,660

Cash at bank

148,561

84,497

297,827

219,157

CREDITORS

Amounts falling due within one year

7

96,027

76,294

NET CURRENT ASSETS

201,800

142,863

TOTAL ASSETS LESS CURRENT LIABILITIES

223,171

150,643

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

223,170

150,642

SHAREHOLDERS' FUNDS

223,171

150,643

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

M Farquharson - Director

1.	STATUTORY INFORMATION

Efficiency Plus Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

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

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

2,600

26,955

-

29,555

Additions

-

18,975

1,063

20,038

Disposals

-

(12,750

)

-

(12,750

)

At 31 March 2025

2,600

33,180

1,063

36,843

Depreciation

At 1 April 2024

2,098

19,677

-

21,775

Charge for year

100

2,828

177

3,105

Eliminated on disposal

-

(9,408

)

-

(9,408

)

At 31 March 2025

2,198

13,097

177

15,472

Net book value

At 31 March 2025

402

20,083

886

21,371

At 31 March 2024

502

7,278

-

7,780

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,662

37,601

Other debtors

100,751

84,428

VAT

11,092

10,432

Prepayments and accrued income

1,761

2,199

149,266

134,660

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

24,060

24,042

Corporation tax

56,023

42,090

Social security and other taxes

1,196

1,323

Other creditors

9,177

4,433

Director's loan account

3,971

2,806

Accruals and deferred income

1,600

1,600

96,027

76,294

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

9.	RELATED PARTY DISCLOSURES

Included within creditors is an amount of £3,971 (2024 £2,806) due to M Farquharson, director. No interest (2024: £Nil) has been charged on this balance during the year and there are no set repayment terms