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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
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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
23,286 
28,902 
Investments
40,000 
- 
63,286 
28,902 
Current assets
Debtors
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
(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
- 
(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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