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Company Registration No. 11498838 (England and Wales)
Eha Accountancy Limited Unaudited accounts for the year ended 31 August 2025
Eha Accountancy Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Eha Accountancy Limited Company Information for the year ended 31 August 2025
Director
Elaine Margaret Harris
Company Number
11498838 (England and Wales)
Registered Office
E H A Accountancy Ltd 2 Lower Brook Street Ulverston Cumbria LA12 7EE England
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Eha Accountancy Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
23,286
28,902
Investments
5
40,000
-
63,286
28,902
Current assets
Debtors
6
7,109
6,547
Cash at bank and in hand
31,309
171,114
38,418
177,661
Creditors: amounts falling due within one year
7
(29,684)
(138,449)
Net current assets
8,734
39,212
Total assets less current liabilities
72,020
68,114
Creditors: amounts falling due after more than one year
8
-
(1,545)
Net assets
72,020
66,569
Capital and reserves
Called up share capital
100
100
Profit and loss account
71,920
66,469
Shareholders' funds
72,020
66,569
For the year ending 31 August 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 25 March 2026 and were signed on its behalf by
Elaine Margaret Harris Director Company Registration No. 11498838
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Eha Accountancy Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Eha Accountancy Limited is a private company, limited by shares, registered in England and Wales, registration number 11498838. The registered office is E H A Accountancy Ltd, 2 Lower Brook Street , Ulverston, Cumbria, LA12 7EE, 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.
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
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
255 straight line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
39,003
4,079
7,585
7,558
58,225
Additions
-
250
371
-
621
Disposals
-
(1,562)
-
(1,370)
(2,932)
At 31 August 2025
39,003
2,767
7,956
6,188
55,914
Depreciation
At 1 September 2024
14,777
3,630
4,120
6,796
29,323
Charge for the year
4,844
121
767
799
6,531
On disposals
-
(1,171)
-
(2,055)
(3,226)
At 31 August 2025
19,621
2,580
4,887
5,540
32,628
Net book value
At 31 August 2025
19,382
187
3,069
648
23,286
At 31 August 2024
24,226
449
3,465
762
28,902
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Eha Accountancy Limited Notes to the Accounts for the year ended 31 August 2025
5
Investments
Other investments
£
Valuation at 1 September 2024
-
Additions
40,000
Valuation at 31 August 2025
40,000
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,371
6,237
Accrued income and prepayments
738
310
7,109
6,547
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,570
114,836
VAT
7,006
5,381
Trade creditors
99
-
Taxes and social security
19,999
12,299
Loans from directors
570
5,933
Accruals
440
-
29,684
138,449
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
1,545
9
Transactions with related parties
Included within creditors is an amount due to the director of £570 (2024: £5,933). No interest has been charged on this balance.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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