Silverfin false 30/04/2023 01/05/2022 30/04/2023 Mr W G Butcher 08/04/2011 Dr J R Treweek 08/04/2011 Mr A H Walker 22/05/2011 16 November 2023 The principal activity of the Company during the financial year was the provision of environmental and biodiversity consultancy services. 07596902 2023-04-30 07596902 bus:Director1 2023-04-30 07596902 bus:Director2 2023-04-30 07596902 bus:Director3 2023-04-30 07596902 2022-04-30 07596902 core:CurrentFinancialInstruments 2023-04-30 07596902 core:CurrentFinancialInstruments 2022-04-30 07596902 core:ShareCapital 2023-04-30 07596902 core:ShareCapital 2022-04-30 07596902 core:RetainedEarningsAccumulatedLosses 2023-04-30 07596902 core:RetainedEarningsAccumulatedLosses 2022-04-30 07596902 core:ComputerEquipment 2022-04-30 07596902 core:ComputerEquipment 2023-04-30 07596902 bus:OrdinaryShareClass1 2023-04-30 07596902 2022-05-01 2023-04-30 07596902 bus:FullAccounts 2022-05-01 2023-04-30 07596902 bus:SmallEntities 2022-05-01 2023-04-30 07596902 bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 07596902 bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 07596902 bus:Director1 2022-05-01 2023-04-30 07596902 bus:Director2 2022-05-01 2023-04-30 07596902 bus:Director3 2022-05-01 2023-04-30 07596902 core:ComputerEquipment core:TopRangeValue 2022-05-01 2023-04-30 07596902 2021-05-01 2022-04-30 07596902 core:ComputerEquipment 2022-05-01 2023-04-30 07596902 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 07596902 bus:OrdinaryShareClass1 2021-05-01 2022-04-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 07596902 (England and Wales)

ECOUNTABILITY LTD

Unaudited Financial Statements
For the financial year ended 30 April 2023
Pages for filing with the registrar

ECOUNTABILITY LTD

Unaudited Financial Statements

For the financial year ended 30 April 2023

Contents

ECOUNTABILITY LTD

COMPANY INFORMATION

For the financial year ended 30 April 2023
ECOUNTABILITY LTD

COMPANY INFORMATION (continued)

For the financial year ended 30 April 2023
DIRECTORS Mr W G Butcher
Dr J R Treweek
Mr A H Walker
REGISTERED OFFICE Chancery Cottage
Kentisbeare
Cullompton
EX15 2DS
United Kingdom
COMPANY NUMBER 07596902 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Blackbrook Gate 1
Blackbrook Business Park
Taunton
Somerset TA1 2PX
ECOUNTABILITY LTD

BALANCE SHEET

As at 30 April 2023
ECOUNTABILITY LTD

BALANCE SHEET (continued)

As at 30 April 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 4 44 127
44 127
Current assets
Debtors 5 110,263 136,856
Cash at bank and in hand 149,315 130,106
259,578 266,962
Creditors: amounts falling due within one year 6 ( 147,423) ( 152,202)
Net current assets 112,155 114,760
Total assets less current liabilities 112,199 114,887
Net assets 112,199 114,887
Capital and reserves
Called-up share capital 7 100 100
Profit and loss account 112,099 114,787
Total shareholders' funds 112,199 114,887

For the financial year ending 30 April 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Ecountability Ltd (registered number: 07596902) were approved and authorised for issue by the Board of Directors on 16 November 2023. They were signed on its behalf by:

Mr W G Butcher
Director
ECOUNTABILITY LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2023
ECOUNTABILITY LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Ecountability Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Chancery Cottage, Kentisbeare, Cullompton, EX15 2DS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Critical accounting judgements and key sources of estimation uncertainty

The directors are satisfied, having considered the current financial position and performance of the company, that the going concern assessment (which is a critical accounting judgement) remains appropriate. In making this assessment, the directors have considered recoverability of debtors, future contracts and cash flow projections (from the date of approval of these financial statements) to take account of possible changes in income levels, in order to determine when, and to what extent any further cost management measures may need to be implemented.

3. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 4 4

4. Tangible assets

Computer equipment Total
£ £
Cost
At 01 May 2022 2,400 2,400
At 30 April 2023 2,400 2,400
Accumulated depreciation
At 01 May 2022 2,273 2,273
Charge for the financial year 83 83
At 30 April 2023 2,356 2,356
Net book value
At 30 April 2023 44 44
At 30 April 2022 127 127

5. Debtors

2023 2022
£ £
Trade debtors 93,746 73,953
Prepayments and accrued income 16,427 62,133
Other debtors 90 770
110,263 136,856

6. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 64,097 22,729
Amounts owed to directors 1,681 4,283
Accruals 63,872 100,272
Taxation and social security 16,354 23,480
Other creditors 1,419 1,438
147,423 152,202

7. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100