Eshelby Group International Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 09500500 (England and Wales)

ESHELBY GROUP INTERNATIONAL LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

5

DIRECTORS:

P D Eshelby

M Eshelby

SECRETARY:

P D Eshelby

REGISTERED OFFICE:

c/o Freeth LLP

Floor 6

100 Barbirolli Square

Manchester

M2 3BD

REGISTERED NUMBER:

09500500 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Mill Lane

Dronfield

Derbyshire

S18 2XL

FIXED ASSETS

Intangible assets

4

11,770

-

Tangible assets

5

11,306

18,203

23,076

18,203

CURRENT ASSETS

Debtors

337,820

391,737

Cash at bank

297,003

376,825

634,823

768,562

CREDITORS

Amounts falling due within one year

(491,592

)

(549,457

)

NET CURRENT ASSETS

143,231

219,105

TOTAL ASSETS LESS CURRENT LIABILITIES

166,307

237,308

CREDITORS

Amounts falling due after more than one year

(18,307

)

(32,967

)

NET ASSETS

148,000

204,341

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

98,000

154,341

148,000

204,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 12th December 2023 and were signed on its behalf by:

P D Eshelby - Director

1.	STATUTORY INFORMATION

Eshelby Group International 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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

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 (2022 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

12,281

At 31st August 2023

12,281

AMORTISATION

Amortisation for year

511

At 31st August 2023

511

NET BOOK VALUE

At 31st August 2023

11,770

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st September 2022

39,821

Additions

3,303

At 31st August 2023

43,124

DEPRECIATION

At 1st September 2022

21,618

Charge for year

10,200

At 31st August 2023

31,818

NET BOOK VALUE

At 31st August 2023

11,306

At 31st August 2022

18,203