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REGISTERED NUMBER: 06664824 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

EKO UK LIMITED

EKO UK LIMITED (REGISTERED NUMBER: 06664824)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EKO UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: Mr L J Evans
Mr G Reece
A J Hadley





SECRETARY: Mr L J Evans





REGISTERED OFFICE: 1 Harbour House
Harbour Way
Shoreham-by-Sea
West Sussex
BN43 5HZ





REGISTERED NUMBER: 06664824 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
1 Harbour House
Harbour Way
Shoreham by Sea
West Sussex
BN43 5HZ

EKO UK LIMITED (REGISTERED NUMBER: 06664824)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 8,250 8,663

CURRENT ASSETS
Stocks 5 7,717 4,201
Debtors 6 51,839 22,796
Cash at bank and in hand 12,603 6,811
72,159 33,808
CREDITORS
Amounts falling due within one year 7 (85,182 ) (52,113 )
NET CURRENT LIABILITIES (13,023 ) (18,305 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,773

)

(9,642

)

CREDITORS
Amounts falling due after more than one
year

8

(17,815

)

(26,783

)

PROVISIONS FOR LIABILITIES 9 (1,619 ) (1,647 )
NET LIABILITIES (24,207 ) (38,072 )

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 10 (24,707 ) (38,572 )
(24,207 ) (38,072 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

EKO UK LIMITED (REGISTERED NUMBER: 06664824)

BALANCE SHEET - continued
31 MAY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 20 February 2024 and were signed on its behalf by:





Mr L J Evans - Director


EKO UK LIMITED (REGISTERED NUMBER: 06664824)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

Eko UK 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.

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 - 25% on reducing balance

Computer equipments - 25% on reducing balance
Furniture and fittings - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 3 (2022 - 3 ) .

EKO UK LIMITED (REGISTERED NUMBER: 06664824)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2022 3,048 2,071 37,203 42,322
Additions - - 1,791 1,791
At 31 May 2023 3,048 2,071 38,994 44,113
DEPRECIATION
At 1 June 2022 1,974 1,262 30,423 33,659
Charge for year 269 202 1,733 2,204
At 31 May 2023 2,243 1,464 32,156 35,863
NET BOOK VALUE
At 31 May 2023 805 607 6,838 8,250
At 31 May 2022 1,074 809 6,780 8,663

5. STOCKS
2023 2022
£    £   
Work-in-progress 7,717 4,201

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 51,839 22,796

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,078 9,075
Trade creditors 33,695 3,035
Taxation and social security 38,579 39,973
Other creditors 3,830 30
85,182 52,113

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,815 26,783

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,619 1,647

EKO UK LIMITED (REGISTERED NUMBER: 06664824)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 June 2022 1,647
Capital allowances in advance
of depreciation (28 )
Balance at 31 May 2023 1,619

10. RESERVES
Retained
earnings
£   

At 1 June 2022 (38,572 )
Profit for the year 78,865
Dividends (65,000 )
At 31 May 2023 (24,707 )