ETNA ACCOUNTING LTD

ETNA ACCOUNTING LTD
Statement of Financial Position
As at 31 May 2026

	2026
	£	£
Fixed assets		384
Current assets	14,779
Creditors: amount falling due within one year	(9,997)
Net current assets		4,782
Total assets less current liabilities		5,166
Net assets		5,166


Capital and reserves		5,166

NOTES TO THE ACCOUNTS

General Information

ETNA ACCOUNTING LTD is a private company, limited by shares, registered in England and Wales, registration number 16442390, registration address 2 Dulverton Road, Romford, RM3 8LT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

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:

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 June 2025	749	749
Additions	-	-
Disposals	-	-
At 31 May 2026	749	749
Depreciation
At 01 June 2025	-	-
Charge for year	365	365
On disposals	-	-
At 31 May 2026	365	365
Net book values
Closing balance as at 31 May 2026	384	384
Opening balance as at 01 June 2025	749	749

3.	Average number of employees The average number of employees during the year was 1. Average number of employees during the year was 1.

For the year ended 31 May 2026 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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 20 July 2026 and were signed by:

--------------------------------
Joanna Baraniak
Director

Registered Number: 16442390
England and Wales
ETNA ACCOUNTING LTD

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026