Registrar

Registration number: 02996199

Earlyinform Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Earlyinform Limited

Company Information

Directors

B E Day J Day V J Clandfield

Company secretary

B E Day

Registered office

3 Warners Mill Silks Way Braintree CM7 3GB

Bankers

Lloyds plc 1 Legg Street Chelmsford Essex CM1 1JS

Accountants

Lambert Chapman LLP Chartered Accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Earlyinform Limited

(Registration number: 02996199)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,322,359	1,336,814
Current assets
Debtors	5	19,843	15,319
Cash at bank and in hand		13,018	14,613
		32,861	29,932
Creditors: Amounts falling due within one year	6	(147,299)	(187,689)
Net current liabilities		(114,438)	(157,757)
Total assets less current liabilities		1,207,921	1,179,057
Creditors: Amounts falling due after more than one year	6	(282,755)	(209,381)
Provisions for liabilities		(102,673)	(102,653)
Net assets		822,493	867,023
Capital and reserves
Called up share capital	7	545	545
Capital redemption reserve		455	455
Other reserves		491,597	491,597
Retained earnings		329,896	374,426
Shareholders' funds		822,493	867,023

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 September 2026 and signed on its behalf by:
 

V J Clandfield
Director

Earlyinform Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, CM7 3GB.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover represents net invoiced rentals on an accruals basis, excluding value added tax, in respect of the development, sale and letting of commercial and residential property.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised on material temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line method
Plant and machinery	25% straight line method
Motor vehicles	25% reducing balance method

Earlyinform Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Investment property

In accordance with the Financial Reporting Standard 102 Section 1A, investment properties have not been depreciated and are shown at their most recent valuation. Any surplus or deficit arising from changes in market value is transferred to a revaluation reserve.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from tenants for rental services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Earlyinform Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Investment properties £	Office equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	1,320,000	5,851	40,990	499	1,367,340
Additions	-	1,998	-	-	1,998
Disposals	-	-	(40,990)	-	(40,990)
At 31 March 2026	1,320,000	7,849	-	499	1,328,348
Depreciation
At 1 April 2025	-	3,573	26,454	499	30,526
Charge for the year	-	1,917	-	-	1,917
Eliminated on disposal	-	-	(26,454)	-	(26,454)
At 31 March 2026	-	5,490	-	499	5,989
Carrying amount
At 31 March 2026	1,320,000	2,359	-	-	1,322,359
At 31 March 2025	1,320,000	2,278	14,536	-	1,336,814

The fair value of the investment property has been determined by the directors as at 31 March 2026.

5

Debtors

	2026 £	2025 £
Trade debtors	10,504	2,773
Other debtors	3,419	2,821
Prepayments	5,920	9,725
	19,843	15,319

Earlyinform Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		-	118
Loans and borrowings	8	-	14,864
Social security and other taxes		1,112	416
Other payables		566	566
Directors loan		41,940	100,161
Accruals		103,681	71,564
		147,299	187,689
Due after one year
Loans and borrowings	8	282,755	209,381

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £Nil (2025 - £14,864).

Interest is being charged daily on Directors loan account at a rate of 10%.

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	545	545	545	545

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Finance lease liabilities	-	14,864

Non-current loans and borrowings

	2026 £	2025 £
Directors loan account	282,755	209,381

Interest is being charged daily on Directors loan account at a rate of 10%.

Earlyinform Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £12,406 (2025 - £19,173).