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Registered number: 10513406
EW Bookkeeping Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 10513406
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,997 35,537
25,997 35,537
CURRENT ASSETS
Debtors 5 37,245 20,688
Cash at bank and in hand 2,195 17,603
39,440 38,291
Creditors: Amounts Falling Due Within One Year 6 (39,866 ) (38,392 )
NET CURRENT ASSETS (LIABILITIES) (426 ) (101 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,571 35,436
NET ASSETS 25,571 35,436
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 25,471 35,336
SHAREHOLDERS' FUNDS 25,571 35,436
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Ewelina Wenske
Director
30/12/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
EW Bookkeeping Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10513406 . The registered office is 9 Cwrt Y Coed, Blackwood, NP12 1GL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 15% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 3 3
4 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 60,560 1,040 4,508 66,108
Additions - 170 105 275
As at 31 March 2025 60,560 1,210 4,613 66,383
Depreciation
As at 1 April 2024 27,252 1,007 2,312 30,571
Provided during the period 9,084 63 668 9,815
As at 31 March 2025 36,336 1,070 2,980 40,386
Net Book Value
As at 31 March 2025 24,224 140 1,633 25,997
As at 1 April 2024 33,308 33 2,196 35,537
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,272 432
Prepayments and accrued income 992 998
Other debtors 29,981 19,258
37,245 20,688
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 117 950
Director's loan account 39,749 37,442
39,866 38,392
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Ewelina Wenske (37,442 ) 11,506 (13,813 ) - (39,749 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mrs Ewelina Wenske 500 2,000
9. Related Party Transactions
Lew Asset & Property LtdA jointly controlled company.Mrs Ewelina Wenske is a director of the company and holds 50% of the shares.

Lew Asset & Property Ltd

A jointly controlled company.

Mrs Ewelina Wenske is a director of the company and holds 50% of the shares.

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