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Registered Number: 09318075
England and Wales

 

 

 

ECOLOGY BY DESIGN LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 42,463    40,259 
42,463    40,259 
Current assets      
Stocks 5 11,785    4,907 
Debtors 6 106,869    113,785 
Cash at bank and in hand 136,234    129,993 
254,888    248,685 
Creditors: amount falling due within one year 7 (151,096)   (170,414)
Net current assets 103,792    78,271 
 
Total assets less current liabilities 146,255    118,530 
Creditors: amount falling due after more than one year 8 (30,000)   (50,000)
Provisions for liabilities 9 (15,747)   (13,314)
Net assets 100,508    55,216 
 

Capital and reserves
     
Called up share capital 10 100    100 
Profit and loss account 100,408    55,116 
Shareholders' funds 100,508    55,216 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 August 2024 and were signed by:


-------------------------------
Benjamin Gardner
Director
1
General Information
Ecology By Design Limited is a private company, limited by shares, registered in England and Wales, registration number 09318075, registration address Hampton House, Monument Park, Chalgrove, Oxford, Oxfordshire, OX44 7RW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.3% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Directors' Emoluments

2023
£
  2022
£
Administrative Expenses
Directors Pension Contributions 18,000    12,500 
Directors Benefits in Kind 2,782   
Cost of Sales
Directors Salaries 8,840    8,840 
29,622    21,340 
 
Number of directors to whom retirement benefits accrued Number   Number
Defined contribution plans 1    1 

3.

Average number of employees


Average number of employees during the year was 18 (2022 : 14).
4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2022 129,725    129,725 
Additions 18,790    18,790 
Disposals (6,031)   (6,031)
At 30 November 2023 142,484    142,484 
Depreciation
At 01 December 2022 89,466    89,466 
Charge for year 16,238    16,238 
On disposals (5,683)   (5,683)
At 30 November 2023 100,021    100,021 
Net book values
Closing balance as at 30 November 2023 42,463    42,463 
Opening balance as at 01 December 2022 40,259    40,259 


5.

Stocks

2023
£
  2022
£
Work in Progress 11,785    4,907 
11,785    4,907 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 73,227    86,532 
Prepayments & Accrued Income 20,476    563 
Other Debtors 750   
Corporation Tax 12,416    26,690 
106,869    113,785 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 16,802    7,234 
Bank Loans & Overdrafts 20,000    20,000 
PAYE & Social Security 13,813    8,725 
Accrued Expenses 9,321    7,165 
Other Creditors 25,500   
Wages & Salaries Control Account   1,421 
Directors' Current Accounts 25,331    85,003 
VAT 40,329    40,866 
151,096    170,414 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 30,000    50,000 
30,000    50,000 

9.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 11,253    7,649 
Pension Provisions 4,494    5,665 
15,747    13,314 

10.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class B shares of £1.00 each 100    100 
100    100 

11.

Summary of transactions with parent

The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary of the group.
2