Eastways Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15015752

Eastways Holdings Limited

Filleted Financial Statements

30 April 2026

Eastways Holdings Limited

Financial Statements

Year ended 30 April 2026

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Eastways Holdings Limited

Officers and Professional Advisers

The board of directors	Mr J D Smithyes
	Mr A M Smithyes

Registered office	Eastways
	Eastways Industrial Estate
	Witham
	Essex
	CM8 3YQ

Auditor	Edmund Carr LLP
	Chartered accountants & statutory auditor
	146 New London Road
	Chelmsford
	Essex
	CM2 0AW

Eastways Holdings Limited

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5	500,026	549,807
Investments	6	300	300
		---------	---------
		500,326	550,107

Current assets

Debtors	7	581,062	325,692
Cash at bank and in hand		130,148	33,151
		---------	---------
		711,210	358,843

Creditors: amounts falling due within one year	8	628,236		409,400
		---------		---------
Net current assets/(liabilities)			82,974		( 50,557)
			---------		---------
Total assets less current liabilities			583,300		499,550

Creditors: amounts falling due after more than one year	9		37,083		396,229

Provisions	22,380	21,118
	---------	---------
Net assets	523,837	82,203
	---------	---------

Capital and reserves

Called up share capital	10	100	100
Share premium account		474,900	49,990
Profit and loss account		48,837	32,113
		---------	--------
Shareholders funds		523,837	82,203
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Eastways Holdings Limited

Statement of Financial Position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 3 September 2026 , and are signed on behalf of the board by:

Mr J D Smithyes

Director

Company registration number: 15015752

Eastways Holdings Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Eastways, Eastways Industrial Estate, Witham, Essex, CM8 3YQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Going concern

The director believes that the company has sufficient resources and support to continue trading for the next 12 months from the date of signing these accounts.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property improvements	-	6.66% to 10% reducing balance
Plant and machinery	-	10% reducing balance
Motor vehicles	-	10% reducing balance
Equipment	-	33% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 12 (2025: 1 ).

5. Tangible assets

	Leasehold property improvements	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 May 2025	260,933	294,751	–	82,603	638,287
Additions	1,725	–	14,983	300	17,008
	---------	---------	--------	--------	---------
At 30 April 2026	262,658	294,751	14,983	82,903	655,295
	---------	---------	--------	--------	---------
Depreciation
At 1 May 2025	30,323	33,280	–	24,877	88,480
Charge for the year	21,025	26,147	375	19,242	66,789
	---------	---------	--------	--------	---------
At 30 April 2026	51,348	59,427	375	44,119	155,269
	---------	---------	--------	--------	---------
Carrying amount
At 30 April 2026	211,310	235,324	14,608	38,784	500,026
	---------	---------	--------	--------	---------
At 30 April 2025	230,610	261,471	–	57,726	549,807
	---------	---------	--------	--------	---------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 May 2025 and 30 April 2026	300
	----
Impairment
At 1 May 2025 and 30 April 2026	–
	----

Carrying amount
At 30 April 2026	300
	----
At 30 April 2025	300
	----

7. Debtors

	2026	2025
	£	£
Trade debtors	277	–
Amounts owed by related undertakings	316,325	181,415
Other debtors	264,460	144,277
	---------	---------
	581,062	325,692
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	237,741	191,882
Amounts owed to group undertakings	154,999	120,739
Accruals and deferred income	102,410	2,000
Social security and other taxes	25,577	13,910
Obligations under finance leases and hire purchase contracts	53,371	53,371
Director loan accounts	100	–
Other creditors	54,038	27,498
	---------	---------
	628,236	409,400
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Obligations under finance leases and hire purchase contracts	37,083	76,319
Director loan accounts	–	249,924
Other creditors	–	69,986
	--------	---------
	37,083	396,229
	--------	---------

10. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

11. Summary audit opinion

The auditor's report dated 3 September 2026 was unqualified .

The senior statutory auditor was S P Martin , for and on behalf of Edmund Carr LLP .

12. Related party transactions

At the year end, the company owed directors £100 by way of directors' loan accounts (2025: £249,924). This is included within creditors. The company has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with wholly owned group companies.

13. Controlling party

The ultimate parent undertaking is JALS Holdings Limited. It has included the company in its group accounts. The registered office address of the parent undertaking is Eastways, Eastways Industrial Estate, Witham, CM8 3YQ.