ACCOUNTS - Final Accounts

Registered number: 08312481

EASY PLASTERING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025


EASY PLASTERING LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


EASY PLASTERING LIMITED REGISTERED NUMBER:08312481

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		462		617
Current assets
Debtors: amounts falling due within one year	5	3,168		-
Cash at bank and in hand		21,240		6,512
		24,408		6,512
Creditors: amounts falling due within one year	6	(11,175)		(5,711)
Net current assets			13,233		801
Total assets less current liabilities			13,695		1,418
Provisions for liabilities
Deferred tax	7		(88)		(117)
Net assets			13,607		1,301

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		13,507	1,201
		13,607	1,301

Page 1


EASY PLASTERING LIMITED REGISTERED NUMBER:08312481

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

I J Murphy

Director

Date: 14 June 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


EASY PLASTERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1.	General information

Easy Plastering Limited is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company was that of providing plastering services in the film industry.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment

25% reducing balance

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3


EASY PLASTERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4


EASY PLASTERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 December 2024	6,138
	At 30 November 2025	6,138
	Depreciation
	At 1 December 2024	5,522
	Charge for the year on owned assets	154
	At 30 November 2025	5,676
	Net book value
	At 30 November 2025	462
	At 30 November 2024	617

Debtors

					2025	2024
					£	£


Trade debtors	3,168	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	-	120
Taxation and social security	6,904	2,082
Other creditors	936	549
Accruals and deferred income	3,335	2,960
	11,175	5,711

Page 5


EASY PLASTERING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

7.	Deferred taxation

		2025
		£

	At beginning of year	(117)
	Charged to profit or loss	29
	At end of year	(88)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

Accelerated capital allowances

(88)

(117)

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1 each	100	100

Page 6