1 February 2025 false No description of principal activity Taxfiler 2024.6 08866908business:PrivateLimitedCompanyLtd2025-02-012026-01-31 088669082025-01-31 088669082025-02-012026-01-31 08866908business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 08866908business:FilletedAccounts2025-02-012026-01-31 088669082026-01-31 08866908business:Director12025-02-012026-01-31 08866908business:Director22025-02-012026-01-31 08866908business:RegisteredOffice2025-02-012026-01-31 088669082025-01-31 08866908core:WithinOneYear2026-01-31 08866908core:WithinOneYear2025-01-31 08866908core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 08866908core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 08866908core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 08866908core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 08866908core:PreviouslyStatedAmount2026-01-31 08866908core:PreviouslyStatedAmount2025-01-31 08866908business:SmallEntities2025-02-012026-01-31 08866908countries:EnglandWales2025-02-012026-01-31 08866908core:PlantMachinery2025-02-012026-01-31 08866908core:PlantMachinery2025-01-31 08866908core:FurnitureFittings2025-01-31 08866908core:PlantMachinery2026-01-31 08866908core:FurnitureFittings2026-01-31 08866908core:FurnitureFittings2025-02-012026-01-31 088669082024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. 08866908 (England and Wales)
EFM HEARING LTD Unaudited accounts for the year ended 31 January 2026
EFM HEARING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
EFM HEARING LTD Company Information for the year ended 31 January 2026
Directors
AMJAD MAHMOOD AFSHAN ZAMURD
Company Number
08866908 (England and Wales)
Registered Office
9 GOWERS FIELD AYLESBURY HP20 2QT ENGLAND
Accountants
ANR ACCOUNTANTS AND TAX ADVISOR LTD 89 UPTON LANE FOREST GATE LONDON E7 9PB
- 3 -
EFM HEARING LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,988 
6,088 
Current assets
Inventories
- 
10,750 
Debtors
5
10,500 
16,438 
Cash at bank and in hand
112 
3,125 
10,612 
30,313 
Creditors: amounts falling due within one year
6
(2,903)
(27,220)
Net current assets
7,709 
3,093 
Net assets
12,697 
9,181 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12,597 
9,081 
Shareholders' funds
12,697 
9,181 
For the year ending 31 January 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 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 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 of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by
AFSHAN ZAMURD Director Company Registration No. 08866908
- 4 -
EFM HEARING LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
EFM HEARING LTD is a private company, limited by shares, registered in England and Wales, registration number 08866908. The registered office is 9 GOWERS FIELD, AYLESBURY, HP20 2QT, ENGLAND.
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.
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:
Plant & machinery
18% WDV
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
14,200 
1,000 
15,200 
At 31 January 2026
14,200 
1,000 
15,200 
Depreciation
At 1 February 2025
8,932 
180 
9,112 
Charge for the year
952 
148 
1,100 
At 31 January 2026
9,884 
328 
10,212 
Net book value
At 31 January 2026
4,316 
672 
4,988 
At 31 January 2025
5,268 
820 
6,088 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,500 
13,332 
Other debtors
- 
3,106 
10,500 
16,438 
- 5 -
EFM HEARING LTD Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
19,071 
24,691 
Taxes and social security
1,420 
2,529 
Other creditors
(17,588)
- 
2,903 
27,220 
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -