10570241false2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/cd:Director22025-04-012026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10570241
ETail-USA Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
Lawson & Co.
18 The Lagger
Chalfont St. Giles
Bucks.
HP8 4DG
ETail-USA Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
Kevin Rockett
Jane Rockett
REGISTERED OFFICE
18, The Lagger
Chalfont St. Giles
Bucks.
HP8 4DG
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10570241
ACCOUNTANTS
Lawson & Co.
18 The Lagger
Chalfont St. Giles
Bucks.
HP8 4DG
ETail-USA Limited
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
ETail-USA Limited
BALANCE SHEET AT 31/03/2026
20262025
Notes££
FIXED ASSETS
Tangible assets34,2584,022
CURRENT ASSETS
Debtors459,26176,253
Cash at bank and in hand-6,812
59,26183,065
CREDITORS: Amounts falling due within one year553,77882,409
NET CURRENT ASSETS5,483656
TOTAL ASSETS LESS CURRENT LIABILITIES9,7414,678
CREDITORS: Amounts falling due after more than one year6-821
PROVISIONS FOR LIABILITIES AND CHARGES7968884
NET ASSETS8,7732,973
CAPITAL AND RESERVES
Called up share capital822
Profit and loss account8,7712,971
SHAREHOLDERS' FUNDS8,7732,973
For the year ending 31/03/2026 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 07/08/2026 and signed on their behalf by
.............................
Kevin Rockett
Director
ETail-USA Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
1c. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1d. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.
2. EMPLOYEES
20262025
No.No.
Average number of employees44
ETail-USA Limited
3. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 01/04/202510,18710,187
Additions1,7051,705
At 31/03/202611,89211,892
Depreciation
At 01/04/20256,1656,165
For the year1,4691,469
At 31/03/20267,6347,634
Net Book Amounts
At 31/03/20264,2584,258
At 31/03/20254,0224,022
4. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors6,3546,531
VAT4,0281,817
Other debtors11,67311,673
Prepayments167467
Directors current account37,03955,765
59,26176,253
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax22,75052,654
PAYE control800186
Bank loans and overdrafts1,607-
Bank Loan9395,020
Trade creditors20,05615,254
Accruals7,6269,295
53,77882,409
ETail-USA Limited
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans (unsecured) >1yr-821
-821
7. PROVISIONS FOR LIABILITIES 20262025
££
Deferred taxation968884
968884
8. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22
9. RELATED PARTY TRANSACTIONS
The company is controlled by directors and shareholders Mr. & Mrs. K. Rockett.
During the year the directors, in their capacity as shareholders, have recevied dividends amounting to £72,000 (2025: £74,000).
ETail-USA Limited
10. DIRECTORS LOAN TRANSACTIONS
Balance at start of year55,765
Advances0
Repayments18,726
Balance at end of year37,039