Ea (Chester) Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 04745646 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2019

for

Ea (Chester) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Band

SECRETARY:

Mrs J Band

REGISTERED OFFICE:

Chapel House Design Studio

City Road

Chester

Cheshire

CH1 3AE

REGISTERED NUMBER:

04745646 (England and Wales)

ACCOUNTANTS:

Peacock Accountancy

5 Old Port Square

Earls Port

Chester

CH1 4JP

FIXED ASSETS

Intangible assets

4

5,836

5,955

Tangible assets

5

7,193

7,026

13,029

12,981

CURRENT ASSETS

Debtors

6

18,192

12,010

Cash at bank

2,074

1,614

20,266

13,624

CREDITORS

Amounts falling due within one year

7

21,688

90,853

NET CURRENT LIABILITIES

(1,422

)

(77,229

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,607

(64,248

)

CREDITORS

Amounts falling due after more than one year

8

83,622

-

NET LIABILITIES

(72,015

)

(64,248

)

CAPITAL AND RESERVES

Called up share capital

2

-

Retained earnings

(72,017

)

(64,248

)

(72,015

)

(64,248

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 1 November 2019 and were signed by:

M Band - Director

1.	STATUTORY INFORMATION

Ea (Chester) Limited is a private company, limited by shares , registered in England and Wales. The company's

registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they

will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2018 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2018

and 30 April 2019

16,789

AMORTISATION

At 1 May 2018

10,834

Charge for year

119

At 30 April 2019

10,953

NET BOOK VALUE

At 30 April 2019

5,836

At 30 April 2018

5,955

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2018

30,476

Additions

1,965

At 30 April 2019

32,441

DEPRECIATION

At 1 May 2018

23,450

Charge for year

1,798

At 30 April 2019

25,248

NET BOOK VALUE

At 30 April 2019

7,193

At 30 April 2018

7,026

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.19

30.4.18

£

£

Trade debtors

18,192

12,010

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.19

30.4.18

£

£

Bank loans and overdrafts

5,588

15

Trade creditors

-

1,984

Taxation and social security

9,017

7,081

Other creditors

7,083

81,773

21,688

90,853

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.19

30.4.18

£

£

Other creditors

83,622

-