E-A Utility Ltd - Accounts

E-A Utility Ltd
Statement of Financial Position
As at 31 October 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	1,777	1,455
		1,777	1,455
Current assets
Debtors	4	5,900	0
Cash at bank and in hand		30,988	110,461
		36,888	110,461
Creditors: amount falling due within one year	5	(15,202)	(15,765)
Net current assets		21,686	94,696

Total assets less current liabilities		23,463	96,151
Provisions for liabilities	6	(338)	0
Net assets		23,125	96,151

Capital and reserves
Called up share capital		1	1
Profit and loss account		23,124	96,150
Shareholders' funds		23,125	96,151

For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 24 February 2026 and were signed by:

-------------------------------
Eugene Herbert
Director

E-A Utility Ltd
Notes to the Financial Statements
For the year ended 31 October 2024

General Information

E-A Utility Ltd is a private company, limited by shares, registered in England and Wales, registration number 12948503, registration address 86-90 Paul Street, London, EC2A 4NE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	33% Straight Line
Computer Equipment	33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2023 : 1).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 November 2023	-	2,030	2,030
Additions	1,080	400	1,480
Disposals	-	-	-
At 31 October 2024	1,080	2,430	3,510
Depreciation
At 01 November 2023	-	575	575
Charge for year	356	802	1,158
On disposals	-	-	-
At 31 October 2024	356	1,377	1,733
Net book values
Closing balance as at 31 October 2024	724	1,053	1,777
Opening balance as at 01 November 2023	-	1,455	1,455

Debtors: amounts falling due within one year

	2024 £		2023 £
Amount Owed by Group Undertakings	5,900		0
	5,900		0

Creditors: amount falling due within one year

	2024 £	2023 £
Corporation Tax	0	15,095
Deferred Income	15,202	0
Other Creditors	0	(1)
Directors' Current Accounts	0	671
	15,202	15,765

Provisions for liabilities

	2024 £		2023 £
Deferred Tax	338		0
	338		0


Registered Number: 12948503
England and Wales
E-A UTILITY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 November 2023 End date: 31 October 2024