1 April 2025 false No description of principal activity Taxfiler 2024.6 05662084business:PrivateLimitedCompanyLtd2025-04-012026-03-31 056620842025-03-31 056620842025-04-012026-03-31 05662084business:AuditExemptWithAccountantsReport2025-04-012026-03-31 05662084business:FilletedAccounts2025-04-012026-03-31 056620842026-03-31 05662084business:Director12025-04-012026-03-31 05662084business:RegisteredOffice2025-04-012026-03-31 056620842025-03-31 05662084core:WithinOneYear2026-03-31 05662084core:WithinOneYear2025-03-31 05662084core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 05662084core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 05662084core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 05662084core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 05662084core:PreviouslyStatedAmount2026-03-31 05662084core:PreviouslyStatedAmount2025-03-31 05662084business:SmallEntities2025-04-012026-03-31 05662084countries:EnglandWales2025-04-012026-03-31 05662084core:MotorVehicles2025-04-012026-03-31 05662084core:ComputerEquipment2025-04-012026-03-31 05662084core:MotorVehicles2025-03-31 05662084core:ComputerEquipment2025-03-31 05662084core:MotorVehicles2026-03-31 05662084core:ComputerEquipment2026-03-31 056620842024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 05662084 (England and Wales)
EEST Ltd Unaudited accounts for the year ended 31 March 2026
EEST Ltd Unaudited accounts Contents
Page
- 2 -
EEST Ltd Company Information for the year ended 31 March 2026
Director
Paul Elcoat
Company Number
05662084 (England and Wales)
Registered Office
5 PITTAMS LANE WAPPENHAM TOWCESTER NORTHAMPTONSHIRE NN12 8SP
Accountants
Tove Accountancy Limited Office 6, Town Hall 86 Watling Street East Towcester Northants NN12 6BS
- 3 -
EEST Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,673 
28,405 
Current assets
Debtors
128,389 
8,183 
Cash at bank and in hand
232,912 
154,956 
361,301 
163,139 
Creditors: amounts falling due within one year
(71,017)
(51,066)
Net current assets
290,284 
112,073 
Net assets
306,957 
140,478 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
306,947 
140,468 
Shareholders' funds
306,957 
140,478 
For the year ending 31 March 2026 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 his 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 23 June 2026 and were signed on its behalf by
Paul Elcoat Director Company Registration No. 05662084
- 4 -
EEST Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
EEST Ltd is a private company, limited by shares, registered in England and Wales, registration number 05662084. The registered office is 5 PITTAMS LANE, WAPPENHAM, TOWCESTER, NORTHAMPTONSHIRE, NN12 8SP.
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.
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:
Motor vehicles
33.33% straight line
Computer equipment
25% straight line
- 5 -
EEST Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
80,918 
21,584 
102,502 
Additions
8,431 
1,170 
9,601 
Disposals
(42,565)
- 
(42,565)
At 31 March 2026
46,784 
22,754 
69,538 
Depreciation
At 1 April 2025
52,814 
21,283 
74,097 
Charge for the year
17,137 
393 
17,530 
On disposals
(38,762)
- 
(38,762)
At 31 March 2026
31,189 
21,676 
52,865 
Net book value
At 31 March 2026
15,595 
1,078 
16,673 
At 31 March 2025
28,104 
301 
28,405 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
5,807 
Trade debtors
8,381 
- 
Accrued income and prepayments
8 
2,376 
Other debtors
120,000 
- 
128,389 
8,183 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
2,198 
- 
Trade creditors
- 
50,087 
Taxes and social security
66,124 
- 
Loans from directors
1,975 
279 
Accruals
720 
700 
71,017 
51,066 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 6 -