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Company Registration No. 13969840 (England and Wales)
Ewatt Technology Ltd Unaudited accounts for the year ended 31 March 2025
Ewatt Technology Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Ewatt Technology Ltd Company Information for the year ended 31 March 2025
Director
Li Tang
Company Number
13969840 (England and Wales)
Registered Office
Unit 3 Ashton House Business Park Cheltenham Road Ashton-under-Hill Evesham Worcestershire WR11 7QP England
Accountants
LJW Accountants Limited 27 Hardy Avenue Dartford Kent DA1 2FE
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Ewatt Technology Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,363
7,387
Current assets
Cash at bank and in hand
34,347
73,086
Creditors: amounts falling due within one year
5
(42,073)
(66,942)
Net current (liabilities)/assets
(7,726)
6,144
Net (liabilities)/assets
(2,363)
13,531
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss account
(12,363)
3,531
Shareholders' funds
(2,363)
13,531
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 January 2026 and were signed on its behalf by
Li Tang Director Company Registration No. 13969840
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Ewatt Technology Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Ewatt Technology Ltd is a private company, limited by shares, registered in England and Wales, registration number 13969840. The registered office is Unit 3 Ashton House Business Park, Cheltenham Road, Ashton-under-Hill, Evesham, Worcestershire, WR11 7QP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
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Ewatt Technology Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2024
10,122
At 31 March 2025
10,122
Depreciation
At 1 April 2024
2,735
Charge for the year
2,024
At 31 March 2025
4,759
Net book value
At 31 March 2025
5,363
At 31 March 2024
7,387
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
(760)
(13,016)
Taxes and social security
543
14,433
Other creditors
4,153
1,403
Loans from directors
34,677
61,242
Accruals
3,460
2,880
42,073
66,942
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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